Kamalakanth Dhandayuthapni vs Commissioner Of Customs - Chennai Ii ... on 28 February, 2025
11. It is seen that for violation of the import policy with respect to car
imports, a division bench of this Tribunal has held that absolute
confiscation is not warranted in its decision in J. S. Gujral v
Commissioner of Customs, Chennai, 2017 (258) ELT 383 (Tri-
Chennai). The relevant portion is as under: