https://www.taxtmi.com/caselaws?id=102830 Customs duty, if arising from an alleged extension of exemption under Notification No. 118/59-Cus., could not be recovered from the respondent purchaser where Hindustan Shipyards Ltd. was the real importer of the vessels. Even if the exemption had been wrongly granted, the department's remedy lay against the importer, not against a subsequent purchaser. The exemption challenge therefore had no merit against the respondent, and the duty demand could not be fastened on it. en-us Thu, 22 Aug 2002 00:00:00 +0530 Thu, 16 Feb 2012 13:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102830 Customs duty, if arising from an alleged extension of exemption under Notification No. 118/59-Cus., could not be recovered from the respondent purchaser where Hindustan Shipyards Ltd. was the real importer of the vessels. Even if the exemption had been wrongly granted, the department's remedy lay against the importer, not against a subsequent purchaser. The exemption challenge therefore had no merit against the respondent, and the duty demand could not be fastened on it. Case-Laws Customs Thu, 22 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102830