Appellant disowns container with restricted goods; raises questions on legal ownership under Customs Act 1962, Section 2(26).

Appellant disowns container with restricted goods; raises questions on legal ownership under Customs Act 1962, Section 2(26). https://www.taxtmi.com/highlights?id=26296 Confiscation of goods - Import of restricted items - ownership of goods - documents of the said container are in the name of the appellant but appellant has disowned the ownership of the said container. As per section 2(26) of the Customs Act 1962 the importer is a person who cleared the goods for home consumption or claims to be owner of the said goods. - AT en-us Tue, 08 Dec 2015 11:37:49 +0530 Tue, 08 Dec 2015 11:37:49 +0530 TaxTMI RSS Generator Appellant disowns container with restricted goods; raises questions on legal ownership under Customs Act 1962, Section 2(26). https://www.taxtmi.com/highlights?id=26296 Confiscation of goods - Import of restricted items - ownership of goods - documents of the said container are in the name of the appellant but appellant has disowned the ownership of the said container. As per section 2(26) of the Customs Act 1962 the importer is a person who cleared the goods for home consumption or claims to be owner of the said goods. - AT Highlights Customs Tue, 08 Dec 2015 11:37:49 +0530 https://www.taxtmi.com/highlights?id=26296