Differential duty not chargeable on confiscated goods not allowed for redemption

Commissioner of Customs Vs Joginder Kumar (CESTAT Delhi) Held that the goods have been confiscated and no redemption was allowed, the duty liability cannot pass on to anyone but to the Government of India in whom the property vests. Facts- Total eighteen BOE were filed by M/s K R Express Pvt Ltd. who is a licensed customs broker in the name of M/s Samay International. All the documents such as bills of lading, invoices, and Import General Manifest were in the name of M/s Samay International. The goods were cleared after assessment by the assessing officers. According to the intelligence, the m...