https://www.taxtmi.com/highlights?id=98235 Subsequent purchasers of imported vehicles were not liable for differential customs duty arising from alleged misdeclaration of the year of manufacture, because they were not involved in the importation and could not be treated as importers for recovery under customs law. A joint and several demand confirmed against importers and purchasers was therefore unsustainable, following the governing Supreme Court principle on the definition of importer and recovery of duty. The penalties imposed on the purchasers also failed because they were consequential to the unsustainable duty demand. The Tribunal set aside the impugned orders and granted consequential relief. en-us Tue, 31 Mar 2026 08:27:10 +0530 Tue, 31 Mar 2026 08:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98235 Subsequent purchasers of imported vehicles were not liable for differential customs duty arising from alleged misdeclaration of the year of manufacture, because they were not involved in the importation and could not be treated as importers for recovery under customs law. A joint and several demand confirmed against importers and purchasers was therefore unsustainable, following the governing Supreme Court principle on the definition of importer and recovery of duty. The penalties imposed on the purchasers also failed because they were consequential to the unsustainable duty demand. The Tribunal set aside the impugned orders and granted consequential relief. Highlights Customs Tue, 31 Mar 2026 08:27:10 +0530 https://www.taxtmi.com/highlights?id=98235