https://www.taxtmi.com/caselaws?id=3764 The Tribunal held that duty can only be demanded under Section 28 on the person chargeable with duty, typically the importer. Without evidence showing the respondent imported the goods, duty could not be demanded from him. The case law cited by the Revenue pertained to seized goods, where Section 125(2) would apply. As there was no proof of importation by the respondent, the decision not to demand duty was deemed legally sound, and the Revenue's appeal was rejected. en-us Mon, 12 Nov 2007 00:00:00 +0530 Mon, 28 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3764 The Tribunal held that duty can only be demanded under Section 28 on the person chargeable with duty, typically the importer. Without evidence showing the respondent imported the goods, duty could not be demanded from him. The case law cited by the Revenue pertained to seized goods, where Section 125(2) would apply. As there was no proof of importation by the respondent, the decision not to demand duty was deemed legally sound, and the Revenue's appeal was rejected. Case-Laws Customs Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3764