Differential Duty Demand on Subsequent Car Purchaser Unjustified if Importer Retains Ownership: SC

Nalin Choksey Vs Commissioner of Customs (Supreme Court of India)

Supreme Court held that demanding differential duty of customs from subsequent purchaser of car not justified in as much as the ownership of the vehicle is still with the importer and possessor of the car can be made liable only when the owner of the goods is not known. Accordingly, appeal allowed.

Facts- Sri Jalaludheen Kunhi Thayil had imported the vehicle in question being a Porsche Carrera Car on 28.06.2002. The said car was later sold to Sri Shailesh Kumar in the year 2003. Subsequently,

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