TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of CESTAT held that the subsequent purchaser cannot be considered the actual importer liable for customs duty. Mr. Arshad Vayal Peedika, who filed the Bill of Entry under transfer of residence, is the actual importer. The differential duty demand against the subsequent purchaser was set aside. Confiscation of the vehicle and penalties under Sections 114A and 114AA were quashed, as the appellant did not participate in import clearance or make false declarations. The tribunal emphasized that liability for customs duty rests with the original importer who clears goods, not subsequent bona fide purchasers. Appeal disposed of in favor of the appellant.
TaxTMI 
TaxTMI 
