1997 (1) TMI 290 - AT - Central Excise

Summary

The Commissioner appealed the Collector's decision stating an individual in possession of goods with unpaid duty is not personally liable. The Departmental Representative argued that the Customs Act makes the owner liable for duty on confiscated goods. The Tribunal agreed, overturning the Collector's decision. (1997 (1) TMI 290 - CEGAT, MUMBAI)