https://www.taxtmi.com/highlights?id=84755 Appellant not the importer of motorbike, hence not liable to pay Customs Duty u/s 28 of Customs Act, 1962. Confiscation of motorbike set aside due to lack of finding on grounds for confiscation. Redemption fine u/s 125 not payable as confiscation unsustainable. Title of goods reverts to appellant without payment of duty or charges. Penalty u/ss 112(a) and 112(b) set aside as consequential to confiscation being set aside. Appellant entitled to refund of deposited amount with interest. Appeal before CESTAT allowed. en-us Fri, 10 Jan 2025 08:57:34 +0530 Fri, 10 Jan 2025 08:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84755 Appellant not the importer of motorbike, hence not liable to pay Customs Duty u/s 28 of Customs Act, 1962. Confiscation of motorbike set aside due to lack of finding on grounds for confiscation. Redemption fine u/s 125 not payable as confiscation unsustainable. Title of goods reverts to appellant without payment of duty or charges. Penalty u/ss 112(a) and 112(b) set aside as consequential to confiscation being set aside. Appellant entitled to refund of deposited amount with interest. Appeal before CESTAT allowed. Highlights Customs Fri, 10 Jan 2025 08:57:34 +0530 https://www.taxtmi.com/highlights?id=84755