https://www.taxtmi.com/caselaws?id=72802 A person who disowns seized gold ornaments and gold bars and never asserts ownership or possession lacks locus standi to challenge their confiscation. The confiscation was based on unchallenged facts showing recovery under a reasonable belief of illicit importation, and the appellant's attack on the department's proof of smuggling could not assist a claimant who had denied any connection with the goods. Confiscation under customs law operates in rem, so independent criminal proceedings do not control departmental adjudication. Acquittal in the criminal case did not affect the confiscation, and a criminal court's order regarding property could not override a valid customs confiscation. en-us Thu, 29 Jan 1987 00:00:00 +0530 Wed, 25 May 2011 11:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72802 A person who disowns seized gold ornaments and gold bars and never asserts ownership or possession lacks locus standi to challenge their confiscation. The confiscation was based on unchallenged facts showing recovery under a reasonable belief of illicit importation, and the appellant's attack on the department's proof of smuggling could not assist a claimant who had denied any connection with the goods. Confiscation under customs law operates in rem, so independent criminal proceedings do not control departmental adjudication. Acquittal in the criminal case did not affect the confiscation, and a criminal court's order regarding property could not override a valid customs confiscation. Case-Laws Customs Thu, 29 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72802