https://www.taxtmi.com/caselaws?id=88041 Where imported goods are confiscated and not redeemed, duty is not leviable because the statutory consequence under Section 125 of the Customs Act is that the goods vest in the Central Government; a Section 25 notification cannot override that position. Where the goods were not used within the prescribed period and no satisfactory explanation was offered for not using the available write-off procedure, penalty was nevertheless justified. The absence of intent to evade duty or mala fide supported reduction of the penalty quantum, but not its deletion. The duty demand was therefore not sustainable, while the penalty survived in reduced form. en-us Tue, 14 Oct 1997 00:00:00 +0530 Wed, 14 Sep 2011 16:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88041 Where imported goods are confiscated and not redeemed, duty is not leviable because the statutory consequence under Section 125 of the Customs Act is that the goods vest in the Central Government; a Section 25 notification cannot override that position. Where the goods were not used within the prescribed period and no satisfactory explanation was offered for not using the available write-off procedure, penalty was nevertheless justified. The absence of intent to evade duty or mala fide supported reduction of the penalty quantum, but not its deletion. The duty demand was therefore not sustainable, while the penalty survived in reduced form. Case-Laws Customs Tue, 14 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88041