https://www.taxtmi.com/caselaws?id=47535 The High Court of Judicature at Bombay affirmed the Customs, Excise and Gold (Control) Appellate Tribunal's decision that the duty on imported goods should be collected from the original importer, not the buyer, even if the importer is absconding. The Court held that the importer is primarily liable for duty payment, and provisions regarding the liability of the owner of confiscated goods cannot be used as a substitute. The Court dismissed the application without costs, agreeing with the Tribunal's interpretation of the law. en-us Wed, 23 Mar 2005 00:00:00 +0530 Thu, 29 Jul 2010 13:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47535 The High Court of Judicature at Bombay affirmed the Customs, Excise and Gold (Control) Appellate Tribunal's decision that the duty on imported goods should be collected from the original importer, not the buyer, even if the importer is absconding. The Court held that the importer is primarily liable for duty payment, and provisions regarding the liability of the owner of confiscated goods cannot be used as a substitute. The Court dismissed the application without costs, agreeing with the Tribunal's interpretation of the law. Case-Laws Customs Wed, 23 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47535