Supreme Court · 2024 INSC 547 · Decided 23 July 2024
M/S Navayuga Engineering CO. LTD. v. Union of India & ANR.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 547 · [2024] 7 S.C.R. 1183
- Case number
- CIVIL APPEAL No. 1024/2014
- Decided
- 23 July 2024
- Bench
- PAMIDIGHANTAM SRI NARASIMHA, ARAVIND KUMAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 125, 28AB
Headnote
(i) Whether there is a liability to pay customs duty when the confiscated goods are redeemed after payment of fine under Section 125 of the Customs Act, 1962; (ii) Whether, the liability to pay such duty will include the liability to pay interest on delayed 28AB of the Act; (iii) What is the true and correct ratio of the decision in Jagdish Cancer case. Customs Act, 1962 - s.125 - Whether there is a liability to pay customs duty when the confiscated goods are redeemed after payment of fine under Section 125 of the
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