Appellant's Motorbike Cleared of Customs Duty, Confiscation; Redemption Fine & Penalties Waived.

The appellant was not deemed the importer of the motorbike and thus not liable for customs duty under Section 28 of the Customs Act, 1962. The confiscation of the motorbike was overturned due to insufficient grounds, making the redemption fine under Section 125 unnecessary. Consequently, the title of the motorbike reverts to the appellant without any duty or charges. Penalties under Sections 112(a) and 112(b) were also dismissed. The appellant is entitled to a refund of the deposited amount with interest. The appeal was allowed by CESTAT. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X