Owner of car liable to pay customs duty on redemption even if they are not importer

Dipesh Shah Vs Commissioner of Customs (Port) (CESTAT Kolkata) CESTAT Kolkata held that owner of the car is liable to pay customs duty on redemption of the confiscated vehicle/ car even if the owner is not the importer of the car. Accordingly, appeal dismissed. Facts- The appellant contends to have purchased an Audi Q 7 Car from Sri Basab Paul through one Mumbai based car dealer Sri Haren Choksey for a consideration of Rs.55,00,000/-. Delivery of the said car was taken on 10th October 2007. Based on reports concerning fraudulent imports of cars, DRI undertook detailed investigations into the m...