https://www.taxtmi.com/caselaws?id=379544 The Court ruled in favor of the appellant, overturning the duty demand and penalty imposed by the Tribunal under the Customs Act, 1962. The Court held that duty demand could only be made on the importer, not on subsequent possessors of confiscated goods. Additionally, the Court found no basis for the penalty imposed on the appellant, as the appellant had not financed the illegal importation. The appeal was disposed of in favor of the appellant, with no order as to costs. en-us Tue, 30 Apr 2019 00:00:00 +0530 Tue, 03 Sep 2019 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379544 The Court ruled in favor of the appellant, overturning the duty demand and penalty imposed by the Tribunal under the Customs Act, 1962. The Court held that duty demand could only be made on the importer, not on subsequent possessors of confiscated goods. Additionally, the Court found no basis for the penalty imposed on the appellant, as the appellant had not financed the illegal importation. The appeal was disposed of in favor of the appellant, with no order as to costs. Case-Laws Customs Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379544