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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