2001 (10) TMI 125 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT, Court No. I, New Delhi states that the owner of seized goods is liable to pay duty on goods redeemed upon payment of fine. This issue has been settled by the Supreme Court in the case of Commissioner of Customs (Import), Mumbai v. Jagdish Cancer & Research Centre, 2001 (132) E.L.T. 257. The appeal will go back to the appropriate Bench for further direction.