https://www.taxtmi.com/caselaws?id=94310 Restricted goods imported without a valid specific licence were liable to confiscation, and a later claim of ownership could not defeat that consequence once adjudication had been completed. The goods had reached the customs barrier without proper documents, and the appellants surfaced only after confiscation orders were passed. The stated distinction from cases involving lawful import, abandonment before clearance, or participation in adjudication was material. On those facts, the request for re-export or release of the goods was not accepted, and the appeal failed. en-us Tue, 28 Mar 2000 00:00:00 +0530 Mon, 21 Nov 2011 15:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94310 Restricted goods imported without a valid specific licence were liable to confiscation, and a later claim of ownership could not defeat that consequence once adjudication had been completed. The goods had reached the customs barrier without proper documents, and the appellants surfaced only after confiscation orders were passed. The stated distinction from cases involving lawful import, abandonment before clearance, or participation in adjudication was material. On those facts, the request for re-export or release of the goods was not accepted, and the appeal failed. Case-Laws Customs Tue, 28 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94310