1999 (2) TMI 591 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai considered an application for waiver of penalty of Rs. 1.00 lac imposed on the applicant for importing an Audi car in violation of Public Notice 3/97-02. The applicant, an Indian citizen, imported the car after marrying a foreigner, but faced issues as the visa was not for permanent settlement. The Tribunal waived the penalty, noting the applicant's changed visa and intention to settle permanently, and directed the appeal to be heard on 8-3-1999 without selling the car.