Nalin Choksey vs Commissioner Of Custioms

The Supreme Court addressed the issue of customs duty liability under the Customs Act, 1962, specifically Sections 28(1), 124, and 125. The Court held that a subsequent purchaser, despite not being the original importer, is liable to pay customs duty if they opt to redeem confiscated goods. The Court upheld the High Court's decision that the appellant must pay the short-levied customs duty of Rs.17,92,847/- as a consequence of redeeming the vehicle, thereby reversing the Appellate Tribunal's ruling in favor of the appellant.