Import Duty Liability Falls on Importer, Not Subsequent Car Owner; Section 125 Clarifies Redemption Responsibility.

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....Demanding differential custom duty on account of correct valuation of the car - import of second hand car - liability of importer vs liability of subsequent owner - The demand of duty could only be made upon the importer of the goods and not upon the person in whose possession / ownership the confiscated goods were found when the owner/ possessor of the confiscated goods does not seek to redeem the offending goods u/s 125....