https://www.taxtmi.com/caselaws?id=47712 The Court dismissed the appeal, affirming the Customs authorities' right to recover customs duty under Section 125 of the Customs Act, 1962, even if the option of redemption is not exercised. It held that duty becomes payable upon confiscation of goods, ensuring compliance with statutory provisions, regardless of redemption. The judgment reinforced the obligation to pay duty on confiscated goods to prevent evasion and maintain adherence to legislative intent. The decision aligned with precedent, emphasizing the distinction between duty liability on importers and owners post-clearance, thereby upholding the Customs authorities' actions in recovering duties. en-us Thu, 15 Jun 2006 00:00:00 +0530 Tue, 16 Apr 2024 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47712 The Court dismissed the appeal, affirming the Customs authorities' right to recover customs duty under Section 125 of the Customs Act, 1962, even if the option of redemption is not exercised. It held that duty becomes payable upon confiscation of goods, ensuring compliance with statutory provisions, regardless of redemption. The judgment reinforced the obligation to pay duty on confiscated goods to prevent evasion and maintain adherence to legislative intent. The decision aligned with precedent, emphasizing the distinction between duty liability on importers and owners post-clearance, thereby upholding the Customs authorities' actions in recovering duties. Case-Laws Customs Thu, 15 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47712