CESTAT Reduced Customs Penalty Due to Bona Fide Import Without Awareness of Law

Mallesh Cheekoti Vs Commissioner of Customs (CESTAT Chennai)

The appeal before the CESTAT Chennai arose from an order upholding confiscation, redemption fine, and penalty in relation to the import of a used car. The appellant had worked in the UK since 2000 and, following the demise of his wife, returned to India for permanent settlement. During his stay abroad, he purchased a BMW car in December 2012 and imported it into India in June 2014, declaring its value at ₹5,00,000. As the original manufacturer’s invoice was not produced, the declared value was rejecte

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