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

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..... ed 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 .....

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..... ity 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 intention to evade duty and the c .....

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