https://www.taxtmi.com/caselaws?id=330701 The Court set aside the Customs Excise & Gold (Control) Appellate Tribunal's order and demand notice for custom duty against the Petitioner, a bonafide purchaser of a car involved in a Carnet Scheme violation. The Court found the Petitioner should not bear the burden of the entire custom duty due to the Department's actions, including failure to encash a bank guarantee and the car passing through multiple transfers. The Court deemed it unfair to hold the last transferee liable and ruled in favor of the Petitioner, ending the litigation without further hearings. en-us Mon, 30 May 2016 00:00:00 +0530 Sat, 12 Nov 2016 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330701 The Court set aside the Customs Excise & Gold (Control) Appellate Tribunal's order and demand notice for custom duty against the Petitioner, a bonafide purchaser of a car involved in a Carnet Scheme violation. The Court found the Petitioner should not bear the burden of the entire custom duty due to the Department's actions, including failure to encash a bank guarantee and the car passing through multiple transfers. The Court deemed it unfair to hold the last transferee liable and ruled in favor of the Petitioner, ending the litigation without further hearings. Case-Laws Customs Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330701