https://www.taxtmi.com/caselaws?id=325894 Customs adjudicating power cannot be used to resolve rival title claims over seized goods. The dispute concerned competing claims by the exporter, importer and a secured creditor to seized gold jewellery under the Customs Act, but the forum's role was limited to customs proceedings and did not extend to declaring ownership. A judicial direction to decide a representation in accordance with law did not enlarge statutory jurisdiction, because adjudicatory authority must come from the statute itself. As the importer was not even a party to the appeal, any determination of entitlement to the goods was beyond the customs forum's competence, and the finding in favour of M/s. Vee Ess Jewellers was held invalid and inoperative. en-us Wed, 30 Dec 2015 00:00:00 +0530 Fri, 18 Nov 2016 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325894 Customs adjudicating power cannot be used to resolve rival title claims over seized goods. The dispute concerned competing claims by the exporter, importer and a secured creditor to seized gold jewellery under the Customs Act, but the forum's role was limited to customs proceedings and did not extend to declaring ownership. A judicial direction to decide a representation in accordance with law did not enlarge statutory jurisdiction, because adjudicatory authority must come from the statute itself. As the importer was not even a party to the appeal, any determination of entitlement to the goods was beyond the customs forum's competence, and the finding in favour of M/s. Vee Ess Jewellers was held invalid and inoperative. Case-Laws Customs Wed, 30 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325894