2006 (5) TMI 436

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..... Vimlesh Kumar, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -   Heard both sides. 2. The appellant is a purchaser of an imported car, released through Customs after due assessment orders, on the declared value. The importer on verification of submitted duty paid customs clearance documents purchased the car. The Customs department took possession of the car, from hi .....

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..... r reasons, the assessment can be re-opened and necessary action to confiscate the goods can be taken and therefore the present order should be upheld. As regards the decision in the case of Mohan Meakin Ltd. v. CCE, Kochi, 2000 (115) E.L.T. 3 (S.C.), he submits that a Supreme Court's decision is relied upon by the Commissioner. (b) As regards VXL India Ltd., relied upon by learned DR, we fin .....

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..... erences in valuation of the imported goods from the ultimate bona fide purchaser for value. If the Collector failed to make proper enquires as to market value of the goods and released the same after a half-hearted adjudication, we fail to see why a subsequent purchaser be saddled with the liability of under-valuation more so in the backgrounds of the fact that the appellants had no role to play e .....

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