https://www.taxtmi.com/caselaws?id=152697 The Tribunal held that duty could only be demanded if the option to redeem goods was exercised upon confiscation. The appellant argued a previous High Court order needed further consideration. The Tribunal applied res judicata based on a prior High Court order, which the appellant contended was not conclusive. The High Court clarified the previous order's observation was not final and remanded the matter to the Tribunal for a fresh hearing following principles of natural justice within six months. The appeal was disposed of with no costs ordered. en-us Tue, 09 Mar 2010 00:00:00 +0530 Thu, 18 May 2017 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152697 The Tribunal held that duty could only be demanded if the option to redeem goods was exercised upon confiscation. The appellant argued a previous High Court order needed further consideration. The Tribunal applied res judicata based on a prior High Court order, which the appellant contended was not conclusive. The High Court clarified the previous order's observation was not final and remanded the matter to the Tribunal for a fresh hearing following principles of natural justice within six months. The appeal was disposed of with no costs ordered. Case-Laws Customs Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152697