1994 (8) TMI 141 - AT - Customs

Summary

The Revenue moved a Reference Application regarding an order for confiscation of goods imported under Notification No. 77/80. The Tribunal upheld the penalty but dismissed the demand for duty as the goods were not redeemed. The Tribunal clarified that duty is payable only upon redemption of confiscated goods. The Reference Application was dismissed as duty does not arise if goods are not redeemed.