Examining the legality of confiscation of an Imported car.

Option to pay fine in lieu of confiscation: reassess imported used car value and penalty before absolute confiscation.

Rejection of the declared transaction value of an imported used car cannot rest solely on a Chartered Engineer report without due consideration of the importer's documentary submissions; where importation was not prohibited and only a policy condition on prior foreign use was breached, the authority must re determine assessable value and consider the option to pay a fine in lieu of confiscation, including reassessment of penalty quantum and incidental charges.