https://www.taxtmi.com/caselaws?id=799921 Interest on duty payable upon redemption of confiscated imported goods arises only after the consequent duty liability is assessed and determined through the Section 28 mechanism. Section 125(2) makes duty and charges payable when the redemption option is exercised and accepted; the original Bill of Entry assessment, based on the declared goods description, does not determine liability arising from later confiscation, reclassification, redemption fine and penalty proceedings. Interest cannot run for the period before the adjudication-based determination, but remains payable thereafter where applicable, subject to reassessment and credits for payments or appropriations. en-us Mon, 28 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799921 Interest on duty payable upon redemption of confiscated imported goods arises only after the consequent duty liability is assessed and determined through the Section 28 mechanism. Section 125(2) makes duty and charges payable when the redemption option is exercised and accepted; the original Bill of Entry assessment, based on the declared goods description, does not determine liability arising from later confiscation, reclassification, redemption fine and penalty proceedings. Interest cannot run for the period before the adjudication-based determination, but remains payable thereafter where applicable, subject to reassessment and credits for payments or appropriations. Case-Laws Customs Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799921