https://www.taxtmi.com/caselaws?id=34142 The Company Court dismissed the claim of customs duty on imported goods sold by customs authorities, stating that once goods are sold as abandoned, the owner cannot claim proceeds. The court allowed a portion of the customs department's claim but found it unjustified. The judgment concluded that customs authorities cannot claim duty on goods already sold as abandoned. Regarding goods under the custody of the Sub Court, the judgment criticized the Company Court for allowing the customs authorities' claim before resolving the ownership dispute. It emphasized that customs duty claims should await ownership resolution. en-us Fri, 07 Nov 2008 00:00:00 +0530 Sun, 19 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34142 The Company Court dismissed the claim of customs duty on imported goods sold by customs authorities, stating that once goods are sold as abandoned, the owner cannot claim proceeds. The court allowed a portion of the customs department's claim but found it unjustified. The judgment concluded that customs authorities cannot claim duty on goods already sold as abandoned. Regarding goods under the custody of the Sub Court, the judgment criticized the Company Court for allowing the customs authorities' claim before resolving the ownership dispute. It emphasized that customs duty claims should await ownership resolution. Case-Laws Customs Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34142