https://www.taxtmi.com/caselaws?id=116856 The appeal was dismissed, affirming the duty liability of the appellants for non-compliance with post-importation conditions under Notification No. 64/88-Cus. The judgment emphasized the obligation to pay demanded duty as per Section 12 of the Customs Act, 1962, and upheld the duty payment requirement even in cases of pilfered or lost goods. The Commissioner's determination of the redemption fine and penalty was also upheld without further reduction. en-us Tue, 29 Nov 2005 00:00:00 +0530 Mon, 18 Jun 2012 12:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116856 The appeal was dismissed, affirming the duty liability of the appellants for non-compliance with post-importation conditions under Notification No. 64/88-Cus. The judgment emphasized the obligation to pay demanded duty as per Section 12 of the Customs Act, 1962, and upheld the duty payment requirement even in cases of pilfered or lost goods. The Commissioner's determination of the redemption fine and penalty was also upheld without further reduction. Case-Laws Customs Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116856