https://www.taxtmi.com/caselaws?id=332054 The court held that the final purchaser was not liable for customs duty, as it was imposed on the first purchaser. The penalty imposed on the respondent was deleted due to lack of evidence linking them to the illegal import of the car. The court upheld the decision to delete the penalty, as the respondent's innocence in the illegal import was maintained. The appeal and application were dismissed based on the lack of proof of the respondent's involvement in the illegal activity. en-us Fri, 27 May 2016 00:00:00 +0530 Tue, 15 Nov 2016 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332054 The court held that the final purchaser was not liable for customs duty, as it was imposed on the first purchaser. The penalty imposed on the respondent was deleted due to lack of evidence linking them to the illegal import of the car. The court upheld the decision to delete the penalty, as the respondent's innocence in the illegal import was maintained. The appeal and application were dismissed based on the lack of proof of the respondent's involvement in the illegal activity. Case-Laws Customs Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332054