https://www.taxtmi.com/caselaws?id=99071 A high-sea seller was not liable for differential customs duty where the purchaser-importer had already paid the duty and cleared the goods. The liability could not be fastened jointly and severally on the seller merely because of the prior sale, absent any finding that the seller was the importer or otherwise legally responsible for the duty shortfall. The absence of any penalty or deliberate offence finding against the seller also supported exclusion of duty liability. The direction imposing differential duty on the seller was therefore set aside. en-us Fri, 14 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 10:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99071 A high-sea seller was not liable for differential customs duty where the purchaser-importer had already paid the duty and cleared the goods. The liability could not be fastened jointly and severally on the seller merely because of the prior sale, absent any finding that the seller was the importer or otherwise legally responsible for the duty shortfall. The absence of any penalty or deliberate offence finding against the seller also supported exclusion of duty liability. The direction imposing differential duty on the seller was therefore set aside. Case-Laws Customs Fri, 14 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99071