https://www.taxtmi.com/caselaws?id=176619 Customs duty on an imported car is recoverable from the importer, and a joint demand against a later purchaser is not permissible. A bona fide purchaser, without knowledge of any misdeclaration or restriction, cannot be saddled with redemption fine or penalty. The alleged breach of a public notice restricting sale was also not established because the notice did not support the restriction asserted by the adjudicating authority, and it contemplated sale in the open market after return to India. The purchaser therefore obtained relief against the duty demand, redemption fine, and penalty. en-us Tue, 31 Mar 2015 00:00:00 +0530 Thu, 09 Feb 2017 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176619 Customs duty on an imported car is recoverable from the importer, and a joint demand against a later purchaser is not permissible. A bona fide purchaser, without knowledge of any misdeclaration or restriction, cannot be saddled with redemption fine or penalty. The alleged breach of a public notice restricting sale was also not established because the notice did not support the restriction asserted by the adjudicating authority, and it contemplated sale in the open market after return to India. The purchaser therefore obtained relief against the duty demand, redemption fine, and penalty. Case-Laws Customs Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176619