https://www.taxtmi.com/caselaws?id=247094 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and against the revenue. It held that the noticee was not chargeable with duty under Section 28 of the Customs Act, 1962, as duty can only be demanded from the importer, and the noticee was not the importer in this case. Additionally, the court found that Section 125 of the Customs Act did not apply as no goods were seized or confiscated from the noticee. Consequently, the appeal was dismissed, confirming that no duty was leviable against the noticee. en-us Fri, 16 Sep 2011 00:00:00 +0530 Thu, 01 May 2014 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247094 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and against the revenue. It held that the noticee was not chargeable with duty under Section 28 of the Customs Act, 1962, as duty can only be demanded from the importer, and the noticee was not the importer in this case. Additionally, the court found that Section 125 of the Customs Act did not apply as no goods were seized or confiscated from the noticee. Consequently, the appeal was dismissed, confirming that no duty was leviable against the noticee. Case-Laws Customs Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247094