https://www.taxtmi.com/caselaws?id=120778 Imported goods purchased after import can still remain liable to confiscation and redemption fine where the original import breached the import policy conditions and the confiscation order under the Customs Act remained unchallenged. A post-import buyer cannot avoid statutory consequences merely by asserting later purchase if the goods were imported in violation of the applicable notification. Penalty may also apply where the buyer had prior knowledge of the restriction and actively ated in the import and sale arrangement; however, the quantum must be proportionate to the proved role, so the penalty was reduced while confiscation and redemption fine were maintained. en-us Thu, 18 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 12:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120778 Imported goods purchased after import can still remain liable to confiscation and redemption fine where the original import breached the import policy conditions and the confiscation order under the Customs Act remained unchallenged. A post-import buyer cannot avoid statutory consequences merely by asserting later purchase if the goods were imported in violation of the applicable notification. Penalty may also apply where the buyer had prior knowledge of the restriction and actively ated in the import and sale arrangement; however, the quantum must be proportionate to the proved role, so the penalty was reduced while confiscation and redemption fine were maintained. Case-Laws Customs Thu, 18 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120778