https://www.taxtmi.com/caselaws?id=45619 In confiscation proceedings under the Customs Act, the expression "owner" for notice and redemption purposes includes the holder of the documents of title, not only the importer. Where the importer disclaims any interest in the goods, the title holder may be treated as the person entitled to redeem the confiscated goods under Section 125 and to claim the sale proceeds after deduction of redemption fine and lawful dues such as customs duty, port charges, and other permitted amounts. The analysis also notes that adjudication under Sections 111 and 124 is directed to the goods, and that a claim to sale proceeds on this basis does not preclude separate proceedings for personal penalty. en-us Thu, 11 Feb 1982 00:00:00 +0530 Mon, 12 Jul 2010 18:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45619 In confiscation proceedings under the Customs Act, the expression "owner" for notice and redemption purposes includes the holder of the documents of title, not only the importer. Where the importer disclaims any interest in the goods, the title holder may be treated as the person entitled to redeem the confiscated goods under Section 125 and to claim the sale proceeds after deduction of redemption fine and lawful dues such as customs duty, port charges, and other permitted amounts. The analysis also notes that adjudication under Sections 111 and 124 is directed to the goods, and that a claim to sale proceeds on this basis does not preclude separate proceedings for personal penalty. Case-Laws Customs Thu, 11 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45619