https://www.taxtmi.com/caselaws?id=51519 Imported motor vehicles were examined under Notification No. 17/2001-Cus., with exemption denied because prior registration abroad was treated as disqualifying. On confiscation, the governing import policy was taken as the public notice in force at the time of shipment, and it did not support confiscation under the Customs Act on the stated ground. The alternative confiscation provision also failed because the relevant condition had not arisen before clearance. As confiscation was unsustainable, the redemption fine and penalty could not stand, and export of the car was permitted. en-us Fri, 05 Apr 2002 00:00:00 +0530 Sat, 25 Sep 2010 12:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51519 Imported motor vehicles were examined under Notification No. 17/2001-Cus., with exemption denied because prior registration abroad was treated as disqualifying. On confiscation, the governing import policy was taken as the public notice in force at the time of shipment, and it did not support confiscation under the Customs Act on the stated ground. The alternative confiscation provision also failed because the relevant condition had not arisen before clearance. As confiscation was unsustainable, the redemption fine and penalty could not stand, and export of the car was permitted. Case-Laws Customs Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51519