https://www.taxtmi.com/caselaws?id=352347 Specially adapted imported motor home intended for the personal use of a physically challenged chairman was treated as a non-trade import, and substantial compliance with policy conditions was taken into account in fixing redemption fine and penalty. Because the vehicle was custom-made and its market value could not be determined in the ordinary way, the existing quantum of fine and penalty was considered appropriate. No enhancement was warranted, and the confiscation order with the original fine and penalty was sustained; the department's request for interference failed. en-us Fri, 08 Dec 2017 00:00:00 +0530 Tue, 13 Nov 2018 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352347 Specially adapted imported motor home intended for the personal use of a physically challenged chairman was treated as a non-trade import, and substantial compliance with policy conditions was taken into account in fixing redemption fine and penalty. Because the vehicle was custom-made and its market value could not be determined in the ordinary way, the existing quantum of fine and penalty was considered appropriate. No enhancement was warranted, and the confiscation order with the original fine and penalty was sustained; the department's request for interference failed. Case-Laws Customs Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352347