Owner personally liable for duty on confiscated goods under Customs Act per Tribunal ruling.

The Tribunal overturned the Collector's decision, holding that the owner is personally liable for duty on confiscated goods under the Customs Act. (1997 (1) TMI 290 - CEGAT, MUMBAI)

---

---

The Commissioner appealed the Collector's decision stating an individual in possession of goods with unpaid duty is not personally liable. The Departmental Representative argued that the Customs Act makes the owner liable for duty on confiscated goods. The Tribunal agreed, overturning the Collector's decision. (1997 (1) TMI 290 - CEGAT, MUMBAI)

---