TMI Blog2012 (9) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to pay the difference in duty - in favour of assessee - CSTA No. 12 of 2007 - - - Dated:- 18-4-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri T.M. Venkata Reddy, Advocate, for the Appellant. M/s. T. Rejeswara Sastry Associates, Advocates, for the Respondent. [Judgment per : N. Kumar, J.]. This appeal is by the revenue challenging the order passed by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal duty on the original importer and not the present respondent. However, the respondent being a purchases of the car in the market under a bona fide belief that it is customs duty paid car is now required to pay the redemption fine. Therefore, he preferred the appeal challenging the said order. 3. The Appellate Tribunal relying on the judgment of the Apex Court in Mohan Meakin Ltd. case [2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same in our opinion, it is not open to the Collector to initiate another proceeding under clause of Section 111 to recover the so called differences in valuation of the imported goods from the ultimate bona fide purchaser for value. If the Collector failed to make proper enquiries as to market value of the goods and released the same after a half-hearted adjudication, we fail to see why a subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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