2026-VIL-564-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Confiscation of imported vehicle declared as used but found to be new - The respondent imported a Toyota Land Cruiser Prado TZ-G Right-Hand Drive vehicle which was declared as a used vehicle in the import documents. Upon examination, the vehicle was found to be brand new and unused - Department concluded that the vehicle had been mis-declared and that the conditions prescribed under the Import Policy, Motor Vehicles Act, 1988 and Central Motor Vehicles Rules, 1989 for import of new vehicles were not complied with - Whether the imported vehicle, which was declared as used but found to be new and imported without complying with the relevant regulatory requirements, is liable for confiscation under Section 111(d) of the Customs Act, 1962 or the goods should be released on payment of redemption fine and applicable duties - HELD - While the imported vehicle is liable for confiscation under Section 111(d) of the Customs Act, 1962 since it was imported in violation of the regulatory requirements, the order of absolute confiscation is excessive and disproportionate. The goods cannot be treated as prohibited goods in the strict sense, but at best as goods imported in violation of regulatory conditions. In such cases, the adjudicating authority should ordinarily grant an option for redemption under Section 125 of the Customs Act, unless there are exceptional reasons to deny such an option. The order of absolute confiscation is set aside and the respondent are directed be given an option to redeem the vehicle on payment of appropriate redemption fine and applicable customs duties and interest - The confiscation of the imported vehicle under Section 111(d) of the Customs Act, 1962 is upheld, but set aside the order of absolute confiscation with an option to redeem the vehicle on payment of a redemption fine along with applicable customs duties and interest – The appeal is partly allowed
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