2010 (2) TMI 1025

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.... Vide the impugned order, the Commissioner of Customs has ordered absolute confiscation of brand new Hummer H2 motor car valued at approx. Rs. 26.39 lakhs imported by the appellant herein under Bill of Entry dated 25-8-08, under the provisions of Section 111(d) of the Customs Act, 1962 and imposed a penalty of Rs. 10 lakhs on the appellant under Section 112(a) of the Customs Act, 1962. Confiscatio....

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....ed on the ground that appellant is not the owner of the car as he could not afford such a costly vehicle but merely lent his name for importation of the car. 2.  We have heard both sides. The importer does not dispute that there has been a violation both by import from a country other than that of manufacturer, and non-production of Testing and Certification/Type Approval Certificate. The on....

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....people like the importer to bring in vehicles in their name into India and then taking the vehicle and using it. 3.  We have carefully considered the rival submissions. In the absence of any stipulation in the Import Policy regarding financial condition of the importer, it is not for the adjudicating authority to question the financial wherewithal of the importer. The absolute confiscation i....