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1. Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

2. Claim of sale proceeds since the confiscated goods were sold through e-auction by the department - confiscated goods were not redeemed by the appellant despite an option...

3. Demanding differential custom duty on account of correct valuation of the car - import of second hand car - liability of importer vs liability of subsequent owner - The...

4. Import of medical equipments duty free - Since the conditions of exemption notification are not fulfilled by the Appellant the benefit of exemption Notification No...

5. Redemption fine and penalty - import of medical equipment claiming the benefit of Notification 64/88-Cus dated 01/03/1998 - conditions of the notification not fulfilled...

6. Exemption under Notification No.64/88 dated 1.3.1988 - withdrawal of the exemption certificate - Since having questioned the said withdrawal and having withdrawn it...

7. Demand of duty on confiscated goods - option to redeem the goods in lieu of confiscation - Scope of Sections 124 and 125 - when in the Show Cause Notice issued under...

8. Benefit of Notification No.64/88-Cus - medical equipment imported without payment of duty on the basis of customs duty exemption certificate issued by DGHS - The said...

9. Levy of Central Excise duty - intermediate goods used in the manufacture of exempt final goods - the duty liability would fall on the manufacturer who is a job worker in...

10. Levy of penalty u/s 114A of Customs Act, 1962 - In the present case, the appellant has been allowed to redeem the goods on payment of payment of duty. The appellant has...

11. Redemption of confiscated goods - Process amounting to manufacture or not - activity of affixing holograms on the CFLs (revalidation process) carried out by the...

12. The appellant, a 100% Export Oriented Unit (EOU), imported goods and stored them in a licensed warehouse u/s 58 of the Customs Act, 1962. These goods were destroyed in a...

13. Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in misclassifying goods from a specific country...

14. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

15. Seeking Permission to abandon the goods and remission of duty - The case involved the misdeclaration of goods where the appellant received Stone Chips instead of...