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    <title>2006 (10) TMI 293 - CESTAT, MUMBAI</title>
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    <description>The case involved an ownership dispute over imported goods sold through high-sea sale agreements. The Commissioner denied clearance to the final buyer due to doubts on the genuineness of the sale agreement. The Tribunal emphasized that Customs authorities lack jurisdiction in civil disputes over ownership of goods, directing parties to seek resolution through the appropriate civil forum. Ultimately, the appeal was dismissed as non-maintainable, highlighting the need for parties to address ownership disputes through the correct legal channels.</description>
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      <link>https://www.taxtmi.com/caselaws?id=120166</link>
      <description>The case involved an ownership dispute over imported goods sold through high-sea sale agreements. The Commissioner denied clearance to the final buyer due to doubts on the genuineness of the sale agreement. The Tribunal emphasized that Customs authorities lack jurisdiction in civil disputes over ownership of goods, directing parties to seek resolution through the appropriate civil forum. Ultimately, the appeal was dismissed as non-maintainable, highlighting the need for parties to address ownership disputes through the correct legal channels.</description>
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