https://www.taxtmi.com/caselaws?id=80561 The Tribunal granted a waiver of the penalty imposed on appellants by the Additional Collector of Customs, Delhi, as they did not have ownership title over the imported goods due to discrepancies in documents. The appellants had not claimed the goods, and the title remained with the suppliers. The goods were considered abandoned, and the penalty was set aside as there was no misdeclaration proven. The appeal was accepted, and no order was passed on confiscation at that stage. en-us Thu, 21 Jun 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80561 The Tribunal granted a waiver of the penalty imposed on appellants by the Additional Collector of Customs, Delhi, as they did not have ownership title over the imported goods due to discrepancies in documents. The appellants had not claimed the goods, and the title remained with the suppliers. The goods were considered abandoned, and the penalty was set aside as there was no misdeclaration proven. The appeal was accepted, and no order was passed on confiscation at that stage. Case-Laws Customs Thu, 21 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80561