https://www.taxtmi.com/caselaws?id=110569 The court upheld the order of the Additional Commissioner for the confiscation of prohibited goods imported by the respondent. The Commissioner (Appeals) decision, accepting the importer's argument of relinquishment of title before the order of clearance, was overturned. It was clarified that despite paying the fine, if the goods were not cleared, duty would not be payable, but the penalty would remain valid. The timing of the order of clearance and relinquishment of title was crucial, and the court found that the importer considered itself the owner of the goods by paying the fine and penalty after adjudication. en-us Wed, 03 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 15:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110569 The court upheld the order of the Additional Commissioner for the confiscation of prohibited goods imported by the respondent. The Commissioner (Appeals) decision, accepting the importer's argument of relinquishment of title before the order of clearance, was overturned. It was clarified that despite paying the fine, if the goods were not cleared, duty would not be payable, but the penalty would remain valid. The timing of the order of clearance and relinquishment of title was crucial, and the court found that the importer considered itself the owner of the goods by paying the fine and penalty after adjudication. Case-Laws Customs Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110569