https://www.taxtmi.com/caselaws?id=365937 The court held that the person in ownership and custody of imported goods can be required to pay customs duty and redemption fine under Section 125 of the Customs Act, even if they are not the importer. The liability to pay customs duty and redemption fine arises from the choice to redeem confiscated goods, not from direct ownership. The court overturned the Tribunal's decision and ruled in favor of the Revenue, emphasizing that while subsequent purchasers may not have a direct duty liability, they must pay redemption fines if they choose to redeem the goods. en-us Tue, 03 Apr 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365937 The court held that the person in ownership and custody of imported goods can be required to pay customs duty and redemption fine under Section 125 of the Customs Act, even if they are not the importer. The liability to pay customs duty and redemption fine arises from the choice to redeem confiscated goods, not from direct ownership. The court overturned the Tribunal's decision and ruled in favor of the Revenue, emphasizing that while subsequent purchasers may not have a direct duty liability, they must pay redemption fines if they choose to redeem the goods. Case-Laws Customs Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365937