https://www.taxtmi.com/caselaws?id=41524 Civil court jurisdiction to declare title over seized goods remains available despite pending customs or income-tax proceedings, because those statutes do not themselves determine ownership and no confiscation order had been made. Service of the statutory pre-suit notice was treated as established through registered-post dispatch; the defendants' failure to prove receipt dates supported an adverse inference, so the suit was not premature. Ownership was proved through oral evidence, inspection records, tags, packaging and statements before customs authorities. The alleged sale was not concluded, and seizure-list signatures did not displace the evidence. Return of the goods depended on the outcome of pending confiscation proceedings and would follow if lawful confiscation was not established. en-us Tue, 14 Mar 1978 00:00:00 +0530 Fri, 04 Jun 2010 11:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41524 Civil court jurisdiction to declare title over seized goods remains available despite pending customs or income-tax proceedings, because those statutes do not themselves determine ownership and no confiscation order had been made. Service of the statutory pre-suit notice was treated as established through registered-post dispatch; the defendants' failure to prove receipt dates supported an adverse inference, so the suit was not premature. Ownership was proved through oral evidence, inspection records, tags, packaging and statements before customs authorities. The alleged sale was not concluded, and seizure-list signatures did not displace the evidence. Return of the goods depended on the outcome of pending confiscation proceedings and would follow if lawful confiscation was not established. Case-Laws Central Excise Tue, 14 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41524