Navayuga Engineering Co. Ltd. vs Union Of India-2024 INSC 547- Customs Act
Customs Act, 1962; Section 124,125,28,28AB- The owner of goods has a liability to pay customs duty, even after confiscated goods are redeemed after payment of fine under Section 125 of the Act. Furthermore, when confiscation proceedings are initiated under Section 124 of the Act, the obligation to pay duty and other charges under Section 125 …
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