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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... covered 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icense and the Trade Facility No. 50/2005. Applicability of Section 72 : The appellant is liable for duty payment under Section 72 if the provisions and procedures are violated. The responsibility to pay duty lies with the licensee of the Duty-Free Shop, not the passengers. Penalty Set Aside : Although the duty and interest demand was upheld, the penalty was set aside as there was no i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X