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Issues: Whether the appellants could claim ownership and seek re-export or disposal of restricted imported goods after the goods had been confiscated for import without a valid specific import licence.
Analysis: The goods were restricted for import and could be brought into the country only against a valid specific licence. On the facts, the consignments had reached the customs barrier, were not supported by proper documents, and were imported without a valid import licence. The confiscation orders had already been passed when the appellants surfaced and asserted ownership. The facts were materially different from cases where import was lawful, the goods had been abandoned before clearance, or the claimant had participated in the adjudication proceedings. A claim raised after confiscation could not defeat the legal consequence of an unauthorised import or undo the adjudication already completed.
Conclusion: The request for re-export or release of the goods was not accepted, and the appeal was decided against the appellants.