https://www.taxtmi.com/caselaws?id=338720 Customs duty liability under Section 12 is independent of confiscation under Sections 111 and 125 of the Customs Act, 1962. Absolute confiscation is a penal consequence and does not, by itself, extinguish the importer's duty obligation arising from the import transaction. On that footing, duty remained recoverable on goods that had been cleared and later absolutely confiscated, and the Tribunal's contrary view was set aside. The ruling treats duty and confiscation as operating in distinct fields and applies the earlier Supreme Court principle on independent duty liability. en-us Wed, 01 Feb 2017 00:00:00 +0530 Sat, 11 Nov 2017 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338720 Customs duty liability under Section 12 is independent of confiscation under Sections 111 and 125 of the Customs Act, 1962. Absolute confiscation is a penal consequence and does not, by itself, extinguish the importer's duty obligation arising from the import transaction. On that footing, duty remained recoverable on goods that had been cleared and later absolutely confiscated, and the Tribunal's contrary view was set aside. The ruling treats duty and confiscation as operating in distinct fields and applies the earlier Supreme Court principle on independent duty liability. Case-Laws Customs Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338720