Subsequent Purchaser Of Imported Vehicle Cannot Be Asked To Pay Customs Duty; Liability On Importer : Supreme Court

The Supreme Court ruled that a subsequent purchaser of an imported vehicle cannot be asked to pay the customs duty liability incurred by the original importer. This judgment came after a legal dispute regarding whether the subsequent buyer of a vehicle was liable for customs duties that had not been paid by the original importer. The Court clarified that the duty should only be borne by the importer who was responsible for the initial importation and not by individuals who later purchase the vehicle. The ruling is important in protecting the rights of consumers in such cases of secondary transactions.