https://www.taxtmi.com/caselaws?id=107336 Ownership claims founded on endorsed railway receipts require examination under the Railways Act, 1989, together with the customs-law rule permitting return of seized goods to the person from whose possession they were taken. Rejecting title solely because the stated consignor and consignee are untraceable is insufficient where the claimant relies on railway receipt-based entitlement. The adjudicating authority must consider both the legal effect of the railway receipts and the statutory consequence of possession at seizure before rejecting ownership or confiscating the goods. The ownership claim and request for return required fresh consideration on remand. 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 Ownership claims founded on endorsed railway receipts require examination under the Railways Act, 1989, together with the customs-law rule permitting return of seized goods to the person from whose possession they were taken. Rejecting title solely because the stated consignor and consignee are untraceable is insufficient where the claimant relies on railway receipt-based entitlement. The adjudicating authority must consider both the legal effect of the railway receipts and the statutory consequence of possession at seizure before rejecting ownership or confiscating the goods. The ownership claim and request for return required fresh consideration on remand. Case-Laws Customs Mon, 21 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107336