https://www.taxtmi.com/caselaws?id=345995 The Tribunal found that the demands for customs duty were not legally sustainable due to the introduction of the provision holding the beneficiary liable after the relevant date. It emphasized the importance of correctly determining liability and providing noticees with opportunities to present their case. The Tribunal also highlighted the need to identify the liable person for customs duty and remanded the matter for further examination. Penalties imposed on customs officers and certain appellants were addressed, with some appeals allowed and others remanded for fresh adjudication. The judgment disposed of all appeals, clarifying legal issues under the Customs Act, 1962. en-us Wed, 05 Jul 2017 00:00:00 +0530 Sat, 10 Feb 2018 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345995 The Tribunal found that the demands for customs duty were not legally sustainable due to the introduction of the provision holding the beneficiary liable after the relevant date. It emphasized the importance of correctly determining liability and providing noticees with opportunities to present their case. The Tribunal also highlighted the need to identify the liable person for customs duty and remanded the matter for further examination. Penalties imposed on customs officers and certain appellants were addressed, with some appeals allowed and others remanded for fresh adjudication. The judgment disposed of all appeals, clarifying legal issues under the Customs Act, 1962. Case-Laws Customs Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345995