Owners Must Pay Duty on Redeemed Confiscated Goods, Regardless of Who Imported It: CESTAT

CESTAT has ruled that owners must pay duty on redeemed confiscated goods, regardless of who imported them. This ruling clarifies the duty liability on such goods and ensures revenue collection. The decision emphasizes that the responsibility for paying duty lies with the owner of the goods at the time of redemption. It clarifies the legal position regarding confiscated goods and their subsequent sale or use. This ruling provides clarity for customs authorities and businesses dealing with confiscated goods. It reinforces the principle that duty must be paid on all goods released from customs control.