https://www.taxtmi.com/caselaws?id=43050 Title to imported goods does not pass to a local intermediary merely because she takes delivery for limited purposes; where documents against sight payment remain with the foreign supplier's bankers and the goods are not cleared for home consumption, the deeming rule in the Import (Control) Order cannot vest ownership in her. Goods arriving under a subsisting advance import licence are not rendered confiscable under Section 111(d) of the Customs Act solely because the licence is later cancelled for alleged misuse. On these principles, confiscation was unsustainable and re-export was the proper consequence, subject to export duty and detention-related relief. en-us Thu, 10 Jan 1991 00:00:00 +0530 Tue, 15 Jun 2010 18:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43050 Title to imported goods does not pass to a local intermediary merely because she takes delivery for limited purposes; where documents against sight payment remain with the foreign supplier's bankers and the goods are not cleared for home consumption, the deeming rule in the Import (Control) Order cannot vest ownership in her. Goods arriving under a subsisting advance import licence are not rendered confiscable under Section 111(d) of the Customs Act solely because the licence is later cancelled for alleged misuse. On these principles, confiscation was unsustainable and re-export was the proper consequence, subject to export duty and detention-related relief. Case-Laws Customs Thu, 10 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43050