Once Confiscated & Redeemed, Mercedes-Benz Cannot Be Confiscated Again: CESTAT Delhi

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 o

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