https://www.taxtmi.com/caselaws?id=254014 The Division Bench affirmed the Tribunal's decision in a case concerning ownership of imported goods. The court held that the appellant's claim lacked bona fide due to fraudulent attempts to clear goods without duty payment. It emphasized the necessity of impleading the original importer and upheld the confiscation order, stating the property vested with the Government. The court also upheld the Tribunal's interpretation of Section 48 of the Customs Act, emphasizing the relevance to the conduct of the original importer. The appeal was dismissed, with the court stressing procedural fairness and adherence to legal provisions in customs matters. en-us Thu, 06 Feb 2014 00:00:00 +0530 Wed, 10 Dec 2014 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254014 The Division Bench affirmed the Tribunal's decision in a case concerning ownership of imported goods. The court held that the appellant's claim lacked bona fide due to fraudulent attempts to clear goods without duty payment. It emphasized the necessity of impleading the original importer and upheld the confiscation order, stating the property vested with the Government. The court also upheld the Tribunal's interpretation of Section 48 of the Customs Act, emphasizing the relevance to the conduct of the original importer. The appeal was dismissed, with the court stressing procedural fairness and adherence to legal provisions in customs matters. Case-Laws Customs Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254014