2016 (9) TMI 315

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..... The duty liability was fastened on to the first purchaser - the reduced amount of redemption fine upheld. Restoration of penalty - Held that: - As far as the deletion of the penalty is concerned, the Department has failed to prove the involvement of the Respondent in the illegal import of the car in question - deletion of penalty upheld. Appeal rejected - decided against Revenue. - CUSAA 1 .....

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..... na fide final purchaser of the said car imported by Mr Walia. This Court has discussed the facts in detail in its order dated 15th December 2015 in respect of one such purchaser in CUSAA No. 18 of 2015 (Commissioner of Custom (Import General) v. Buhariwal Logistics). The facts therefore need not be repeated. Suffice to note that CESTAT in the impugned order has confirmed the confiscation of the .....

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