Appellant not the importer of motorbike, hence not liable to pay ...

Appellant's Motorbike Cleared of Customs Duty, Confiscation; Redemption Fine & Penalties Waived.

January 10, 2025

Case Laws Customs AT

Appellant not the importer of motorbike, hence not liable to pay Customs Duty u/s 28 of Customs Act, 1962. Confiscation of motorbike set aside due to lack of finding on grounds for confiscation. Redemption fine u/s 125 not payable as confiscation unsustainable. Title of goods reverts to appellant without payment of duty or charges. Penalty u/ss 112(a) and 112(b) set aside as consequential to confiscation being set aside. Appellant entitled to refund of deposited amount with interest. Appeal before CESTAT allowed.

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Appellant not the importer of motorbike, hence not liable to pay ...

Appellant's Motorbike Cleared of Customs Duty, Confiscation; Redemption Fine & Penalties Waived.

January 10, 2025

Case Laws Customs AT

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