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Once Confiscated & Redeemed, Mercedes-Benz Cannot Be Confiscated Again: CESTAT Delhi
Case Law Details
- Case Name
- Watermark Systems (India) Private Limited Vs Principal Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Watermark Systems (India) Private Limited Vs Principal Commissioner of Customs (CESTAT Delhi)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, decided two connected appeals filed against Order-in-Original dated 22.01.2016 passed by the Principal Commissioner of Customs (Import), New Delhi. The impugned order imposed penalties of ₹10,00,000 under Section 112(a) and ₹5,00,000 under Section 114AA of the Customs Act, 1962, and ordered confiscation of a Mercedes Benz CLS 320 CDI car with an option of redemption on payment of fine.
The car was imported on 05.07.2008 by an ...
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