https://www.taxtmi.com/caselaws?id=75053 The court held that duty is payable on confiscated goods even if not redeemed by paying a fine. It clarified that duty, fine, and penalty are distinct concepts under the Customs Act, with duty being levied on imported goods regardless of redemption. The court emphasized the importance of statutory provisions and legal remedies for challenging decisions, dismissing the appellant's argument regarding differential treatment by CESTAT in duty payment orders. The outcome favored the revenue, affirming the liability to pay customs duty on confiscated goods. en-us Thu, 25 Jun 2009 00:00:00 +0530 Fri, 19 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75053 The court held that duty is payable on confiscated goods even if not redeemed by paying a fine. It clarified that duty, fine, and penalty are distinct concepts under the Customs Act, with duty being levied on imported goods regardless of redemption. The court emphasized the importance of statutory provisions and legal remedies for challenging decisions, dismissing the appellant's argument regarding differential treatment by CESTAT in duty payment orders. The outcome favored the revenue, affirming the liability to pay customs duty on confiscated goods. Case-Laws Customs Thu, 25 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75053