https://www.taxtmi.com/caselaws?id=73716 The Tribunal clarified that adjudicating authorities lack jurisdiction to conclusively determine ownership of goods, as this falls under Civil Courts' purview. The Tribunal emphasized that findings on ownership are not binding on the real owner and only assessed the validity of the appellant's claim. As the appellant failed to prove ownership, he was not considered an aggrieved party and could not challenge the confiscation order. The Tribunal concluded that the questions raised were either irrelevant or academic, rejecting the Reference Application. en-us Fri, 19 Jun 1987 00:00:00 +0530 Fri, 03 Jun 2011 10:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73716 The Tribunal clarified that adjudicating authorities lack jurisdiction to conclusively determine ownership of goods, as this falls under Civil Courts' purview. The Tribunal emphasized that findings on ownership are not binding on the real owner and only assessed the validity of the appellant's claim. As the appellant failed to prove ownership, he was not considered an aggrieved party and could not challenge the confiscation order. The Tribunal concluded that the questions raised were either irrelevant or academic, rejecting the Reference Application. Case-Laws Customs Fri, 19 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73716