S.L.P. (C) No. 16123 of 2018

NALIN CHOKSEY v. COMMISSIONER OF CUSTOMS, KOCHI

Date Issued: 27 November 2024
Source: 2025 (391) E.L.T. 163 (S.C.)
Views: 11

Summary

Importer - Car owner v. Original importer - Alleged deliberate misdeclaration of imported car model and chassis number for under invoicing/valuation to evade Customs duty - Import of impugned car was not prohibited and its registration certificate had continued in its importer’s name - Car was seized from possession of subsequent purchaser from person who had purchased it from importer, and show cause notice issued to him - Tribunal held that bona fide subsequent purchaser was not liable as he had no role in car import or misdeclaration or in any offence connected with import - High Court held that subsequent purchaser was liable for Customs duty as he had exercised redemption option - HELD : Original importer was car owner as its registration certificate continued to be in his name - Even though there was transfer of car from importer, law did not recognize ownership of subsequent purchaser whose name was not in registration certificate in terms of definition of owner under Section 2(30) of Motor Vehicles Act, 1988 - Car was not imported for his benefit or on his behalf, and he was not liable to pay Customs duty as he was neither importer nor involved in process of car import - As…