https://www.taxtmi.com/caselaws?id=40704 Differential customs duty could not be recovered from a clearing agent under the limited machinery in Section 147 of the Customs Act unless recovery from the importer had first been attempted and shown to be not possible. Primary liability for the duty remained with the importer under Section 28, and Section 147(3) required the authority to form an opinion that the duty could not be recovered from the owner, importer or exporter. Mere difficulty in contacting the importer, or the fact that the amount had not yet been collected, was insufficient. In the absence of material showing failed recovery efforts against the importer, liability could not be fastened on the agent and the demand was quashed. en-us Fri, 15 Jun 1979 00:00:00 +0530 Thu, 13 May 2010 15:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40704 Differential customs duty could not be recovered from a clearing agent under the limited machinery in Section 147 of the Customs Act unless recovery from the importer had first been attempted and shown to be not possible. Primary liability for the duty remained with the importer under Section 28, and Section 147(3) required the authority to form an opinion that the duty could not be recovered from the owner, importer or exporter. Mere difficulty in contacting the importer, or the fact that the amount had not yet been collected, was insufficient. In the absence of material showing failed recovery efforts against the importer, liability could not be fastened on the agent and the demand was quashed. Case-Laws Central Excise Fri, 15 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40704