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

Appellant Not Liable for Customs Duty; Motorbike Confiscation Overturned; Entitled to Refund with Interest; CESTAT Allows Appeal.

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.

View Source

← Previous Next →

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

Appellant Not Liable for Customs Duty; Motorbike Confiscation Overturned; Entitled to Refund with Interest; CESTAT Allows Appeal.

January 10, 2025

Case Laws Customs AT

You may also like:

Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...

Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had...

CESTAT adjudicated customs duty exemption for digital still image video cameras, overturning the Commissioner (Appeals) order. The Tribunal held that the imported...

Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

Smuggling - Absolute confiscation of foreign currency seized from the Appellant u/s 113(d),(e) & (h) of the Customs Act - The Tribunal found that there was only a venial...

Refund of amount deposited as pre-deposit - It stands clear that appellant is entitled for refund of ₹ 15 Lakhs as were paid in cash by him at the time of the...

The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim...

Denial of refund claim - duty on inputs used for export goods - appellant is entitled to take Cenvat credit thereof and as the appellant has not taken Cenvat credit of...

Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

Levy of penalty u/s 112(a) of the Customs Act, 1962 - Personal penalty for abetment in evasion of duty of customs - In the context of Section 112(a) of the Customs Act,...

CESTAT set aside the confiscation of foreign liquors and various foreign goods as well as penalties imposed under Sections 112(a) and 112(b) of the Customs Act, 1962...

Appellant financed an individual for smuggling gold from Dubai and selling it in India. Penalty was imposed u/s 112(b)(i) of the Customs Act, 1962. The Commissioner held...

Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

Quick Updates: