Liability for payment of customs duty on sale of excess liquor from the duty-free shop

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....d by a voucher with specific details. The company launched a promotional liquor offer ("buy 3 for 2" on Johnnie Walker and Smirnoff) without informing the Customs Authorities, violating Section 72 of the Customs Act 1962 and the Trade Facility. The appellant paid Rs. 1,42,1751/- after admitting the lapse and faced a demand notice for duty, interest, and a penalty of Rs. 50,000/-, which w....