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2009 (6) TMI 161 - HC - CustomsWhether appellants are bound to pay duty on the confiscated goods if not redeemed by paying fine - Petitioner sought to place reliance on Section 23 of the Customs Act which we have adverted to earlier to contend that if the owner of imported goods relinquishes his title to the goods, he shall not be liable to pay the duty thereon. – relinquishment is different from non-payment of redemption fine - The person however, who had imported the goods does not cease to have liability for payment of duty. As he continues to be the person who had imported the goods and claims title of the goods. The two sections therefore, operates in two different situations and are mutually exclusive. – Held that duty liability not ceases when redemption fine not paid on confiscated goods – Further it is held that redemption fine is different from duty of custom and in the nature of recompense to State
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