Customs Duty payable by Owner with Interest on Confiscated Goods despite Payment of Redemption Fine: Supreme

The Supreme Court ruled that customs duty must be paid by the owner along with interest on confiscated goods, even if a redemption fine has been paid. This decision clarified that payment of the redemption fine does not absolve the obligation to pay customs duty. The case involved a scenario where the redemption fine was settled, but the authorities still pursued the customs duty. The Court emphasized that the statutory provisions require duty payment and interest on confiscated goods to uphold legal and regulatory compliance.