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2016 (8) TMI 85 - HC - CustomsDemand of duty - import of cars illegally - held that:- - in the present case is that in the first instance the car in question was seized and released to the Mr. Hasanjee upon FIAA furnishing the BG of the entire customs duty in the sum of ₹ 5,35,118. There is no attempt made by the Department to explain why the said BG was not encashed and why it was allowed to lapse. Secondly, the Petitioner was not the first transferee. There were at least three earlier transferees of the car by way of sale between 1985 and 1991. The factual finding of the Commissioner that the Petitioner was a bonafide purchaser has not been questioned by the Department. In other words he Petitioner bought the car without the knowledge of it being illegally imported on account of the failure to re-export it within six months from the date of its import. Thirdly, the impugned order of the CEGAT was passed ex parte, i.e., without affording the Petitioner an opportunity of being heard. - Demand set aside.
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