https://www.taxtmi.com/caselaws?id=770574 Customs duty short-levy liability rests on the actual importer, not a subsequent purchaser who acquired the vehicle after clearance, so the differential duty demand was unsustainable. Confiscation and redemption fine also failed because the appellant was not shown to be responsible for the import misdeclaration or to have filed the clearance documents. Penalties under section 114A were inapplicable because he was not the person liable for the duty, and section 114AA did not apply because he had not knowingly made or used false import declarations. The duty demand, confiscation, redemption fine, and penalties were all set aside. en-us Wed, 26 Feb 2025 00:00:00 +0530 Tue, 13 May 2025 09:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770574 Customs duty short-levy liability rests on the actual importer, not a subsequent purchaser who acquired the vehicle after clearance, so the differential duty demand was unsustainable. Confiscation and redemption fine also failed because the appellant was not shown to be responsible for the import misdeclaration or to have filed the clearance documents. Penalties under section 114A were inapplicable because he was not the person liable for the duty, and section 114AA did not apply because he had not knowingly made or used false import declarations. The duty demand, confiscation, redemption fine, and penalties were all set aside. Case-Laws Customs Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770574