https://www.taxtmi.com/caselaws?id=271046 The Tribunal held that the Commissioner's order was not sustainable in law. The appeal was allowed, setting aside the order of confiscation, duty demand, redemption fine, and penalty on the appellant. The principle of res judicata applied, preventing the second adjudication, and duty could not be demanded from the appellant under Section 125(2) when the importer was known and duty was initially demanded from him. en-us Tue, 10 Nov 2015 00:00:00 +0530 Wed, 08 Feb 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271046 The Tribunal held that the Commissioner's order was not sustainable in law. The appeal was allowed, setting aside the order of confiscation, duty demand, redemption fine, and penalty on the appellant. The principle of res judicata applied, preventing the second adjudication, and duty could not be demanded from the appellant under Section 125(2) when the importer was known and duty was initially demanded from him. Case-Laws Customs Tue, 10 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271046