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    <title>2003 (2) TMI 223 - CEGAT, NEW DELHI</title>
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    <description>The case involved a dispute over ownership of imported goods between M/s. India Export House and M/s. Miralka Enterprises. The Tribunal emphasized the need for evidence of ownership transfer and lack of consideration received. The appellants were advised to seek re-export through the competent authority. The appeal was disposed of with directions for the appellants to pursue re-export in compliance with legal provisions.</description>
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    <pubDate>Mon, 03 Feb 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=107196</link>
      <description>The case involved a dispute over ownership of imported goods between M/s. India Export House and M/s. Miralka Enterprises. The Tribunal emphasized the need for evidence of ownership transfer and lack of consideration received. The appellants were advised to seek re-export through the competent authority. The appeal was disposed of with directions for the appellants to pursue re-export in compliance with legal provisions.</description>
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