https://www.taxtmi.com/caselaws?id=107064 The appeal was dismissed as non-maintainable, affirming the confiscation of imported Italian Marble due to the importer's failure to file a bill of entry. M/s. Miralka Enterprises' claim of ownership and request for re-export were not upheld as they did not approach customs for re-export despite knowledge of the goods not being cleared. The Tribunal emphasized the need for evidence of ownership transfer and compliance with legal procedures for re-export, directing the appellants to seek re-export through proper channels for a decision by the competent authority. The judgment highlights the importance of adhering to legal requirements in asserting ownership rights over imported goods. en-us Mon, 03 Feb 2003 00:00:00 +0530 Sat, 17 Mar 2012 13:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107064 The appeal was dismissed as non-maintainable, affirming the confiscation of imported Italian Marble due to the importer's failure to file a bill of entry. M/s. Miralka Enterprises' claim of ownership and request for re-export were not upheld as they did not approach customs for re-export despite knowledge of the goods not being cleared. The Tribunal emphasized the need for evidence of ownership transfer and compliance with legal procedures for re-export, directing the appellants to seek re-export through proper channels for a decision by the competent authority. The judgment highlights the importance of adhering to legal requirements in asserting ownership rights over imported goods. Case-Laws Customs Mon, 03 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107064