https://www.taxtmi.com/caselaws?id=764428 CESTAT New Delhi set aside confiscation of motorbike, redemption fine, and penalty imposed on appellant. Court held appellant was not the importer and therefore not liable for customs duty under section 28 of Customs Act. Commissioner (Appeals) failed to record specific findings on why goods were liable for confiscation under any legal provision. Without valid confiscation, redemption fine under section 125 and penalty under section 112 could not be sustained. Appeal allowed; appellant entitled to refund of deposited amount with interest. en-us Tue, 10 Dec 2024 00:00:00 +0530 Thu, 09 Jan 2025 14:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764428 CESTAT New Delhi set aside confiscation of motorbike, redemption fine, and penalty imposed on appellant. Court held appellant was not the importer and therefore not liable for customs duty under section 28 of Customs Act. Commissioner (Appeals) failed to record specific findings on why goods were liable for confiscation under any legal provision. Without valid confiscation, redemption fine under section 125 and penalty under section 112 could not be sustained. Appeal allowed; appellant entitled to refund of deposited amount with interest. Case-Laws Customs Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764428