https://www.taxtmi.com/caselaws?id=216835 Goods confiscated under the Customs Act vest in the Central Government, and a purchaser acquiring such goods in auction is not an importer for purposes of Section 46. Because the vessel had already become Government property after confiscation and was sold within India, it did not answer the description of imported goods. The bill of entry obligation therefore did not arise, and customs duty could not be demanded from the auction purchaser on that basis. A tender condition could not override the statute, and reliance on the cited tariff heading and notification was misplaced. en-us Tue, 21 Jun 2011 00:00:00 +0530 Wed, 05 Sep 2012 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216835 Goods confiscated under the Customs Act vest in the Central Government, and a purchaser acquiring such goods in auction is not an importer for purposes of Section 46. Because the vessel had already become Government property after confiscation and was sold within India, it did not answer the description of imported goods. The bill of entry obligation therefore did not arise, and customs duty could not be demanded from the auction purchaser on that basis. A tender condition could not override the statute, and reliance on the cited tariff heading and notification was misplaced. Case-Laws Customs Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216835