Seized goods owner must pay duty on redeemed goods after fine per CEGAT ruling.

The Appellate Tribunal CEGAT ruled that the owner of seized goods must pay duty on redeemed goods after paying a fine, following the precedent set by the Supreme Court in Commissioner of Customs (Import), Mumbai v. Jagdish Cancer & Research Centre, 2001 (132) E.L.T. 257. The case will be remanded to the appropriate Bench for further proceedings.

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The judgment by Appellate Tribunal CEGAT, Court No. I, New Delhi states that the owner of seized goods is liable to pay duty on goods redeemed upon payment of fine. This issue has been settled by the Supreme Court in the case of Commissioner of Customs (Import), Mumbai v. Jagdish Cancer & Research Centre, 2001 (132) E.L.T. 257. The appeal will go back to the appropriate Bench for further direction.

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