https://www.taxtmi.com/caselaws?id=308370 Where confiscation proceedings end only in redemption fine and penalty, and the earlier adjudication does not determine the duty payable, customs duty cannot later be demanded separately under Section 125(2) of the Customs Act, 1962. The text notes that a subsequent duty demand without a prior adjudication fixing liability lacks support where the show cause notice and order did not quantify or confirm duty. On that basis, the duty demand notices were held liable to be quashed, and the impugned customs duty demands with interest were set aside. en-us Fri, 15 Jul 2022 00:00:00 +0530 Tue, 20 Jun 2023 21:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308370 Where confiscation proceedings end only in redemption fine and penalty, and the earlier adjudication does not determine the duty payable, customs duty cannot later be demanded separately under Section 125(2) of the Customs Act, 1962. The text notes that a subsequent duty demand without a prior adjudication fixing liability lacks support where the show cause notice and order did not quantify or confirm duty. On that basis, the duty demand notices were held liable to be quashed, and the impugned customs duty demands with interest were set aside. Case-Laws Customs Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308370