1996 (1) TMI 264

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....r : Justice U.L. Bhat, President]. -  Appellant while abroad purchased 1981 second hand Mercedes 300 D model car. On 20-10-1986 he imported the same into India declaring the value to be Rs. 53,095/- claiming that the car has not been insured. The matter was dealt with by Deputy Collector who valued the car at Rs. 85,979/- CIF and since the import was not covered by adequate licence confisc....