Search Results Page
Search Results
1 - 3 of 3 (0.19 seconds)Section 111 in The Customs Act, 1962 [Entire Act]
Shri. Sarguroh Azam Gulzar Khan vs Cc (Port Import), Chennai on 22 February, 2018
11. Further, this Tribunal's Bench in the case of Sarguroh Azam
Gulzar Khan v. Cc (Seaport-Import), Chennai in the Final Order No.
181/2010, dated 11-2-2010 also held that absolute confiscation is
not warranted. Therefore, we hold that the Adjudicating authority in
the present case ordering for absolute confiscation is not justified.
Accordingly, we hold that the order of absolute confiscation ordered
by the adjudicating authority is modified into an order of
confiscation with an option for redemption of vehicle on payment of
redemption fine and appropriate customs duty on such clearance.
1