2016 (9) TMI 315

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.... Advocate for the Appellant. ORDER: Allowed subject to all just exceptions. CUSAA No. 17 of 2016 & CM No. 20760 of 2016(stay) 2. The Customs Department is in appeal against the order dated 21st October 2015 of the Customs Excise & Service Tax Appellate Tribunal ('CESTAT') partly allowing the appeal filed by the Respondent Assessee against the Order-in-Original dated 3rd December 2014 o....

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....epartment, drew the attention of the Court to Section 125 of the Customs Act 1962 (CA) to urge that the Assessee should have been asked to pay the duty on the car in question. The Court notes that the Order-in-Original in this case did not make the ultimate purchaser i.e. the Respondent herein liable for payment of duty. The duty liability was fastened on to the first purchaser. The Assessee went ....