Examining the legality of confiscation of an Imported car.

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..... ble value - whether 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 recorde .....

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..... r appreciation of all the facts and submissions. 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 a .....

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..... r of goods against the arbitrariness of the Customs Authorities by providing for an option to pay fine in order to save the goods from being confiscated. Thus the owner of the goods shall not pay a fine exceeding the market price of the goods confiscated less the duty chargeable thereon. However the importer of goods may be made liable for certain additional charges for storage/transportation/t .....

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