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Customs - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

The appellant who is the second purchaser, bought the car from ...


Appellant's Good Faith Purchase Confirmed; No Penalty Imposed; Duty Demand Set Aside by Commissioner.

January 25, 2016

Case Laws     Customs     AT

The appellant who is the second purchaser, bought the car from the first purchaser i.e. M/s. HFCL after a year or so, was not at all aware of the mischief played by the importer. His bonafides are confirmed by the Commissioner, who did not impose any penalty on him - demand of duty set aside - AT

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