https://www.taxtmi.com/caselaws?id=82973 Goods imported without a valid import licence are liable to absolute confiscation under Customs law, including where ownership is disputed, because confiscation proceeds in rem under Section 111(d) of the Customs Act, 1962. A challenge based on denial of natural justice fails where the alleged letter is not shown to have reached the proper customs authority and notice was otherwise displayed in the prescribed manner. A claim for re-export also fails when no valid oral contract or documentary basis for ownership is established, especially where the import itself was contrary to the import-control regime. en-us Thu, 17 Dec 1992 00:00:00 +0530 Fri, 08 Jul 2011 15:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82973 Goods imported without a valid import licence are liable to absolute confiscation under Customs law, including where ownership is disputed, because confiscation proceeds in rem under Section 111(d) of the Customs Act, 1962. A challenge based on denial of natural justice fails where the alleged letter is not shown to have reached the proper customs authority and notice was otherwise displayed in the prescribed manner. A claim for re-export also fails when no valid oral contract or documentary basis for ownership is established, especially where the import itself was contrary to the import-control regime. Case-Laws Customs Thu, 17 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82973