As per the case facts the case revolved around whether customs duty is owed when confiscated goods are released after a fine is paid and if so whether interest applies ... to delayed payments There were seemingly conflicting prior court decisions on these matters The reason for the appeal to the Supreme Court was to resolve these conflicting interpretations of customs duty and interest liability and to clarify the correct legal understanding of a specific prior Supreme Court judgment The question arose whether customs duty is payable upon redemption of confiscated goods after fine under Section of the Customs Act and if so whether interest on delayed payment under Section AB is also applicable requiring a clarification of the Jagdish Cancer case precedent Finally the Supreme Court upheld the High Court's decision affirming that customs duty is indeed payable upon redemption of confiscated goods under Section and crucially that this liability extends to paying interest on delayed payments under Section AB The Court analyzed and clarified the precedent set by the

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