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Owner of car liable to pay customs duty on redemption even if they are not importer
Case Law Details
- Case Name
- Dipesh Shah Vs Commissioner of Customs (Port) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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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...
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