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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Demanding differential custom duty on account of correct ...

Case Laws     Customs

May 4, 2019

Demanding differential custom duty on account of correct valuation of the car - import of second hand car - liability of importer vs liability of subsequent owner - The demand of duty could only be made upon the importer of the goods and not upon the person in whose possession / ownership the confiscated goods were found when the owner/ possessor of the confiscated goods does not seek to redeem the offending goods u/s 125

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