https://www.taxtmi.com/caselaws?id=52261 The Tribunal set aside the orders for confiscation of the car and the imposition of penalties on both appellants, Shanavas and Alex C. Joseph, as the evidence did not conclusively prove their involvement in the illegal importation. The car was legally registered in Shanavas's name, complying with relevant regulations, and the ownership declaration was not required for clearance. Therefore, there were no grounds for confiscation under Sections 111(d) and 111(m) of the Customs Act, 1962, nor for penalties under Section 112(a). The appeals were allowed with consequential relief. en-us Wed, 09 Jul 2003 00:00:00 +0530 Mon, 04 Oct 2010 15:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52261 The Tribunal set aside the orders for confiscation of the car and the imposition of penalties on both appellants, Shanavas and Alex C. Joseph, as the evidence did not conclusively prove their involvement in the illegal importation. The car was legally registered in Shanavas's name, complying with relevant regulations, and the ownership declaration was not required for clearance. Therefore, there were no grounds for confiscation under Sections 111(d) and 111(m) of the Customs Act, 1962, nor for penalties under Section 112(a). The appeals were allowed with consequential relief. Case-Laws Customs Wed, 09 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52261