https://www.taxtmi.com/caselaws?id=107336 A claimant to seized betel nuts asserted title through endorsed railway receipts, and the customs authority was required to examine that claim before rejecting ownership. The article states that the authority had relied mainly on the alleged non-traceability of the consignor and consignee, without considering the legal effect of the railway receipt-based claim under the Railways Act, 1989. It also notes the customs rule that seized goods may be returned to the person from whose possession they were seized. The matter therefore required fresh consideration of both title and the statutory consequence of seizure. en-us Mon, 21 Oct 2002 00:00:00 +0530 Wed, 21 Mar 2012 16:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107336 A claimant to seized betel nuts asserted title through endorsed railway receipts, and the customs authority was required to examine that claim before rejecting ownership. The article states that the authority had relied mainly on the alleged non-traceability of the consignor and consignee, without considering the legal effect of the railway receipt-based claim under the Railways Act, 1989. It also notes the customs rule that seized goods may be returned to the person from whose possession they were seized. The matter therefore required fresh consideration of both title and the statutory consequence of seizure. Case-Laws Customs Mon, 21 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107336