https://www.taxtmi.com/caselaws?id=41366 Import duty under the Sea Customs Act, 1878 is independent of the penal consequence of fine in lieu of confiscation under customs control provisions. The text states that confiscation, penalty, and fine in lieu of confiscation operate in the penal sphere, while duty arises separately on crossing the customs barrier. Accordingly, where goods are both dutiable and prohibited, customs may lawfully require payment of import duty in addition to imposing a fine in lieu of confiscation, and the duty demand is not barred by the penal order. en-us Mon, 06 Oct 1975 00:00:00 +0530 Wed, 02 Jun 2010 14:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41366 Import duty under the Sea Customs Act, 1878 is independent of the penal consequence of fine in lieu of confiscation under customs control provisions. The text states that confiscation, penalty, and fine in lieu of confiscation operate in the penal sphere, while duty arises separately on crossing the customs barrier. Accordingly, where goods are both dutiable and prohibited, customs may lawfully require payment of import duty in addition to imposing a fine in lieu of confiscation, and the duty demand is not barred by the penal order. Case-Laws Customs Mon, 06 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41366