2012 (9) TMI 213

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....eswara Sastry & Associates, Advocates, for the Respondent. [Judgment per : N. Kumar, J.]. - This appeal is by the revenue challenging the order passed by the Tribunal [2007 (219) E.L.T. 168 (Tri.-Bang.)] holding that the confiscation liability arrived again and the order of confiscation and fine confiscating the car in the possession of bona fide purchaser in an open market is illegal and ac....

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....n fine. Therefore, he preferred the appeal challenging the said order. 3. The Appellate Tribunal relying on the judgment of the Apex Court in Mohan Meakin Ltd. case [2000 (115) E.L.T. 3 (S.C.)] held that the authorities cannot collect the redemption fine from a bona fide purchaser in an open market and set aside the said order. Aggrieved by the same, the revenue is in appeal. 4. Th....

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....fide purchaser for value. If the Collector failed to make proper enquiries as to market value of the goods and released the same after a half-hearted adjudication, we fail to see why a subsequent purchaser be saddled with the liability of under valuation more so in the backgrounds of the fact that the appellants has no role to play either in the importer or earlier adjudication proceedings." 6.....