Relinquishment of title prohibited: owners cannot relinquish title when imported goods are linked to offences under customs or other laws. A proviso to section 23(2) of the Customs Act forbids the owner of imported goods from relinquishing title to goods in respect of which an offence appears to have been committed under this Act or any other law, thereby preventing voluntary transfer or abandonment of ownership when goods are implicated in alleged offences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Relinquishment of title prohibited: owners cannot relinquish title when imported goods are linked to offences under customs or other laws.
A proviso to section 23(2) of the Customs Act forbids the owner of imported goods from relinquishing title to goods in respect of which an offence appears to have been committed under this Act or any other law, thereby preventing voluntary transfer or abandonment of ownership when goods are implicated in alleged offences.
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