https://www.taxtmi.com/caselaws?id=172025 On a prima facie assessment, interim relief was granted where the vehicle had already been examined and assessed at import, and confiscation and redemption had occurred earlier. The later demand was also found inconsistent with the notice's limitation position under Section 28(1) of the Customs Act, 1962. As no material showed that the subsequent purchaser had any role in the import or alleged undervaluation, the tribunal accepted the principle that a bona fide later purchaser should not be burdened without proper enquiry. Unconditional waiver of pre-deposit was therefore granted and recovery of the adjudged dues was stayed pending appeal. en-us Mon, 22 Apr 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172025 On a prima facie assessment, interim relief was granted where the vehicle had already been examined and assessed at import, and confiscation and redemption had occurred earlier. The later demand was also found inconsistent with the notice's limitation position under Section 28(1) of the Customs Act, 1962. As no material showed that the subsequent purchaser had any role in the import or alleged undervaluation, the tribunal accepted the principle that a bona fide later purchaser should not be burdened without proper enquiry. Unconditional waiver of pre-deposit was therefore granted and recovery of the adjudged dues was stayed pending appeal. Case-Laws Customs Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172025