Customs duty exemption for seized goods is denied when the underlying tax crime is proven. The court ruled that seizure does not automatically trigger duty waiver if criminal liability is established.

The Supreme Court dismissed the applicant's request for a refund of customs duties on seized goods. The applicant argued that seizure should automatically exempt the goods from duties, but the court found the underlying tax crime was proven. Consequently, the statutory conditions for duty exemption were not met because the goods were involved in a criminal proceeding.