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Issues: Whether customs duty collected after confiscation of the imported goods, when the goods had already vested in the Government, was recoverable by the importer.
Analysis: The goods were confiscated on 26 October 1981, and upon confiscation they vested in the Government. Customs duty was nevertheless assessed and collected later on 5 January 1982. Once confiscation had occurred, the levy and collection of duty on the same goods could not be sustained in law, as the collection lacked legal authority.
Conclusion: The customs authorities were bound to refund the duty collected from the petitioner.
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