https://www.taxtmi.com/caselaws?id=763107 A subsequent purchaser of an imported motor vehicle cannot be treated as the importer or owner for customs duty purposes where he had no role in the importation and the vehicle was not imported for his benefit. The Supreme Court held that the inclusive definition of "importer" applies only in the period between importation and clearance for home consumption, so liability could not be fastened on a later purchaser. It also ruled that confiscation and redemption liability could not attach because the vehicle remained registered in the original importer's name, the true owner was known, and mere possession by the appellant was insufficient. The proceedings against the appellant were therefore unsustainable. en-us Wed, 27 Nov 2024 00:00:00 +0530 Mon, 05 May 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763107 A subsequent purchaser of an imported motor vehicle cannot be treated as the importer or owner for customs duty purposes where he had no role in the importation and the vehicle was not imported for his benefit. The Supreme Court held that the inclusive definition of "importer" applies only in the period between importation and clearance for home consumption, so liability could not be fastened on a later purchaser. It also ruled that confiscation and redemption liability could not attach because the vehicle remained registered in the original importer's name, the true owner was known, and mere possession by the appellant was insufficient. The proceedings against the appellant were therefore unsustainable. Case-Laws Customs Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763107