https://www.taxtmi.com/caselaws?id=364495 The Tribunal partly allowed the appeal, reducing the penalty from Rs. 5,00,000 to Rs. 1,00,000. The decision upheld the violation of Import Policy Notes and Centre Motor Vehicle Rules regarding the classification and importation of the goods, leading to confiscation under section 111(d) of the Customs Act, 1962. The goods, considered new vehicles under customs rules, were required to comply with Motor Vehicle Rules, including obtaining a Type Approval Certificate. en-us Tue, 24 Jul 2018 00:00:00 +0530 Fri, 22 Mar 2019 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364495 The Tribunal partly allowed the appeal, reducing the penalty from Rs. 5,00,000 to Rs. 1,00,000. The decision upheld the violation of Import Policy Notes and Centre Motor Vehicle Rules regarding the classification and importation of the goods, leading to confiscation under section 111(d) of the Customs Act, 1962. The goods, considered new vehicles under customs rules, were required to comply with Motor Vehicle Rules, including obtaining a Type Approval Certificate. Case-Laws Customs Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364495