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2015 (3) TMI 1082 - AT - CustomsConfiscation of car - car had been imported in violation of the provisions of Public Notice No. 3PN/1997-02 dated 31.3.1997 - Misdeclaration of manufacturer - Undervaluation - Held that:- It is a settled matter that the duty cannot be jointly demanded from the appellant as well as Shri Sudhakar Bhoja. In any case duty can only be demanded from the importer in terms of Section 28AB of the Customs Act as held by the Honble High Court of Bombay in the case of VXL India Ltd. which decision was affirmed by the Honble Supreme Court. Further, it has been held by the Karnataka High Court in the case of Five Star Shipping Co. Ltd. that redemption fine cannot be demanded from the purchaser of the car even if the car is undervalued. It is the original importer who is to pay the difference of the duty. - appellant was a bona fide purchaser whose only interest was to possess a car. The contravention of Public Notice No. 3PN/1997-02 is not established. We fail to understand how the Commissioner invoked the restriction of no sale for two years from the date of importation whereas the Public Notice clearly stipulates that the importer is free to sell the car in the open market after his return to India without any restriction. In the circumstances of the case, we find no reason to doubt the bona fide of the appellant. - Decided in favour of assessee.
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