https://www.taxtmi.com/caselaws?id=109680 Customs confiscation may follow where imported goods are misdeclared and the import is arranged through fictitious entities and bogus documents to bypass licensing controls and duty. A claim that title remained with the foreign supplier was treated as inapplicable because it cannot override fraud or prohibited import conditions. Where the shipping documents were issued to a named importer and the record showed that notice was served in that chain, Section 124 notice was considered sufficient. Re-shipment was also refused because fraudulent misdeclaration and evasion of the import regime made such relief legally and equitably unavailable. en-us Wed, 27 Mar 1996 00:00:00 +0530 Wed, 11 Apr 2012 13:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109680 Customs confiscation may follow where imported goods are misdeclared and the import is arranged through fictitious entities and bogus documents to bypass licensing controls and duty. A claim that title remained with the foreign supplier was treated as inapplicable because it cannot override fraud or prohibited import conditions. Where the shipping documents were issued to a named importer and the record showed that notice was served in that chain, Section 124 notice was considered sufficient. Re-shipment was also refused because fraudulent misdeclaration and evasion of the import regime made such relief legally and equitably unavailable. Case-Laws Customs Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109680