
case-study
Case Study: Nalin Choksey v. Commissioner of Customs, Kochi
In Nalin Choksey v. Commissioner of Customs, the SC held that subsequent purchasers aren't liable for customs duty evasion by importers. It ruled that liability arises at importation, not ownership transfer, and set aside duties imposed on the appellant.

case-study
Case Study: Nalin Choksey v. Commissioner of Customs, Kochi
In Nalin Choksey v. Commissioner of Customs, the SC held that subsequent purchasers aren't liable for customs duty evasion by importers. It ruled that liability arises at importation, not ownership transfer, and set aside duties imposed on the appellant.