Subsequent Buyer of Imported Vehicle Not Liable for Customs Duty; Responsibility Lies with Importer: Supreme Court

In a significant judgment, the Supreme Court of India addressed issues related to customs duty and the legal implications of ownership for a Porsche Carrera car imported into India. The case involved Nalin Choksey, the appellant, challenging a judgment passed by the Kerala High Court on 3rd April 2018, which had allowed a Customs Appeal filed by the Department of Customs, affirming their demand for customs duty payment. The key…