https://www.taxtmi.com/caselaws?id=42533 Customs duty collected after confiscation of imported goods could not be sustained where the goods had already vested in the Government on confiscation. The later assessment and collection of duty on the same goods lacked legal authority, so the customs authorities were required to refund the duty collected from the importer. en-us Wed, 02 Feb 1983 00:00:00 +0530 Fri, 11 Jun 2010 17:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42533 Customs duty collected after confiscation of imported goods could not be sustained where the goods had already vested in the Government on confiscation. The later assessment and collection of duty on the same goods lacked legal authority, so the customs authorities were required to refund the duty collected from the importer. Case-Laws Central Excise Wed, 02 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42533