https://www.taxtmi.com/caselaws?id=83356 A person who paid for imported goods and did not receive the documents of title was recognised as the owner in law, despite the donee importer's abandonment of the goods. The Tribunal held that the import-control deeming fiction could not be extended beyond its limited purpose to defeat the true owner's title or bar a claim for clearance. Because the owner's claim had not been examined by the adjudicating authority, the confiscation order could not stand as a final determination against him and was remitted for fresh adjudication, including valuation and the manner of filing or amending the bill of entry. en-us Fri, 01 Jul 1994 00:00:00 +0530 Tue, 12 Jul 2011 18:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83356 A person who paid for imported goods and did not receive the documents of title was recognised as the owner in law, despite the donee importer's abandonment of the goods. The Tribunal held that the import-control deeming fiction could not be extended beyond its limited purpose to defeat the true owner's title or bar a claim for clearance. Because the owner's claim had not been examined by the adjudicating authority, the confiscation order could not stand as a final determination against him and was remitted for fresh adjudication, including valuation and the manner of filing or amending the bill of entry. Case-Laws Customs Fri, 01 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83356