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2015 (8) TMI 336 - SUPREME COURTUndervaluation of Cars imported - it was noticed that the cars were actually of higher engine capacity than declared It was noticed that prices declared by assesse were much lower than actual purchase price/commercial prices confiscation and levy of Penalty Charge of abetment - Held that:- Appellant engaged services of importer who committed mischief by disclosing engine capacity of car to be below 1600 CC It was for this reason adjudication order, while confiscating cars imposed penalty upon importer as well as upon Appellant Main reason attributed for alleged conspiracy was that it was done to earn commission as per letter dated 12-12-1988 Apart from that letter, there was no evidence worth name against Appellant-1 Accordingly, no penalty could have been imposed upon Appellant and hereby set aside Appeal allowed Decided in favour of Appellant. Demand of Differential Duty Vide impugned order of CESTAT show cause notice was issued to appellant for demand of differential duty Held that:- customs authorities invoked provisions of Section 28 and therefore, took benefit of extended period of limitation of five years As purchaser, appellant was fastened with liability of differential amount of duty and there was no dispute that it was to be paid by appellant as he was owner of car Thus no merit appeal found Appeal dismissed Decided against Appellant.
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