2015 (3) TMI 1391 - SCH - Central Excise

Liability on the part of the respondent/auction purchaser of the machinery to clear the customs duty payable to the appellant - HELD THAT - The High Court has specifically observed that it would not go into the question as regards the liability of the loanee vis- -vis the State Financial Corporation and have also noted the commitment of the State Financial Corporation in the Sale Confirmation Letter that from the proceeds of the machinery, the dues payable to the appellant shall be paid. Appeal dismissed.

Summary

The Supreme Court of India in Civil Appeal No. 8191 of 2003 stated that the case is covered by a previous judgment, clearing the auction purchaser from customs duty liability. The appeal was dismissed with specific conditions. In Civil Appeal No. 3061 of 2015, the appeal was disposed of based on the order in Civil Appeal No. 8191 of 2003.