https://www.taxtmi.com/caselaws?id=54154 Import confiscation under the Customs Act was treated as unsustainable where the vehicle's prescribed certification requirement was later satisfied and the importer was not shown to be responsible for the alleged non-compliance. The record also indicated that provisional assessment had been contemplated but not made, and the compliance obligation was considered to rest on the dealer rather than the importer. As confiscation failed, the accompanying penalty had no independent basis and was likewise unsustainable. en-us Wed, 11 May 2005 00:00:00 +0530 Mon, 18 Oct 2010 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54154 Import confiscation under the Customs Act was treated as unsustainable where the vehicle's prescribed certification requirement was later satisfied and the importer was not shown to be responsible for the alleged non-compliance. The record also indicated that provisional assessment had been contemplated but not made, and the compliance obligation was considered to rest on the dealer rather than the importer. As confiscation failed, the accompanying penalty had no independent basis and was likewise unsustainable. Case-Laws Customs Wed, 11 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54154