M/S NAVAYUGA ENGINEERING CO. LTD.versusUNION OF INDIA & ANR.
Case No.: CIVIL APPEAL No. 1024/2014
Decision Date: 23-07-2024
Disposal: Disposed off
Neutral Citation: 2024INSC547

PAMIDIGHANTAM SRI NARASIMHA*, ARAVIND KUMAR Issue for Consideration (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. Headnotes† 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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