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TMI Blog2015 (3) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Five Star Shipping Co. Ltd. that redemption fine cannot be demanded from the purchaser of the car even if the car is undervalued. It is the original importer who is to pay the difference of the duty. - appellant was a bona fide purchaser whose only interest was to possess a car. The contravention of Public Notice No. 3PN/1997-02 is not established. We fail to understand how the Commissioner invoked the restriction of no sale for two years from the date of importation whereas the Public Notice clearly stipulates that the importer is free to sell the car in the open market after his return to India without any restriction. In the circumstances of the case, we find no reason to doubt the bona fide of the appellant. - Decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Later, DRI Officers seized the car on two grounds: the first ground being that the car had been imported in violation of the provisions of Public Notice No. 3PN/1997-02 dated 31.3.1997. The second ground is that the year of manufacture of the car had been misdeclared leading to undervaluation and consequent less payment of duty on the car which had been imported by Shri Sudhakar Bhoja Safaliga. The appellant claimed that the entire transaction of purchase of the car was done through one Shri Javed M. Desai. Show cause notice was issued resulting in the confiscation with an option to pay redemption fine, demand of additional duty and imposition of penalty on Shri Sanjay Patel apart from penalties on others, who are not in appeal before us. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel that it is a settled matter that the duty cannot be jointly demanded from the appellant as well as Shri Sudhakar Bhoja. In any case duty can only be demanded from the importer in terms of Section 28AB of the Customs Act as held by the Honble High Court of Bombay in the case of VXL India Ltd. (supra) which decision was affirmed by the Honble Supreme Court. Further, it has been held by the Karnataka High Court in the case of Five Star Shipping Co. Ltd. that redemption fine cannot be demanded from the purchaser of the car even if the car is undervalued. It is the original importer who is to pay the difference of the duty. 7. We find in this case that the appellant was a bona fide purchaser whose only interest was to possess a car. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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