Examining the legality of confiscation of an Imported car.

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....er the imported car is liable for absolute confiscation or should be allowed the option for redemption? - Levy of penalty is it justified? Section 125 of the Customs Act, 1962 states of an option to pay fine in lieu of confiscation. In present case the declared value has been rejected and the value of the car imported has been enhanced based on the findings recorded by the Chartered Engineer wit....

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....ubmissions. Hence for this purpose the matter needs to be remanded back to the adjudicating authority for redetermination of the value of the imported goods. The car which was imported, the importation of the same was not prohibited. It is not the case of the revenue that there was any prohibition in so far as the importation of the car was concerned at any point of time and admittedly, the only....