https://www.taxtmi.com/caselaws?id=93423 Import control provisions created a limited legal fiction treating the licencee as owner from the time of import until clearance, but not so as to extinguish the exporter's title where payment had not been received. The Tribunal held that earlier Supreme Court decisions on confiscation did not establish that goods imported in contravention of law could never be confiscated, nor that a proposed importer without the required licence before arrival was immune from penalty. On that basis, liability to penalty under the Customs Act was consistent with binding precedent, and no question of law arose for reference to the High Court. The request for reference was rightly refused. en-us Thu, 24 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 12:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93423 Import control provisions created a limited legal fiction treating the licencee as owner from the time of import until clearance, but not so as to extinguish the exporter's title where payment had not been received. The Tribunal held that earlier Supreme Court decisions on confiscation did not establish that goods imported in contravention of law could never be confiscated, nor that a proposed importer without the required licence before arrival was immune from penalty. On that basis, liability to penalty under the Customs Act was consistent with binding precedent, and no question of law arose for reference to the High Court. The request for reference was rightly refused. Case-Laws Customs Thu, 24 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93423