https://www.taxtmi.com/caselaws?id=185132 Confiscation under Section 111(d) of the Customs Act was found unsustainable where the imported consignment had been lawfully transferred through the commercial chain to the claimants. The record showed that the original importer could not take delivery, the goods were resold to the claimants, payment was made, and the relevant shipping documents were obtained. The explanatory correspondence from the supplier supported a single continuing transaction and undermined the suggestion that the goods were two separate consignments. On that basis, no prohibited import was established, the claimants' ownership was proved, and they were entitled to have the bill of entry noted in their favour and clear the goods in accordance with law. en-us Tue, 26 Jun 1990 00:00:00 +0530 Mon, 01 Aug 2016 16:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185132 Confiscation under Section 111(d) of the Customs Act was found unsustainable where the imported consignment had been lawfully transferred through the commercial chain to the claimants. The record showed that the original importer could not take delivery, the goods were resold to the claimants, payment was made, and the relevant shipping documents were obtained. The explanatory correspondence from the supplier supported a single continuing transaction and undermined the suggestion that the goods were two separate consignments. On that basis, no prohibited import was established, the claimants' ownership was proved, and they were entitled to have the bill of entry noted in their favour and clear the goods in accordance with law. Case-Laws Customs Tue, 26 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185132