https://www.taxtmi.com/caselaws?id=45809 Import-control law distinguishes actual title from deemed ownership, and the legal fiction of ownership is used to make the licensee responsible for imported goods until customs clearance. On the facts recorded, confiscation proceedings against the exporter were treated as unsustainable because ownership had not passed to the importer. The writ court also declined to continue merits adjudication, holding that the dispute over ownership and re-export should be pursued before the Customs, Excise and Gold (Control) Appellate Tribunal. The court directed prompt filing and expeditious disposal of the appeal, while indicating that limitation, res judicata, and similar objections should not defeat the appellate remedy. en-us Wed, 05 Jul 2000 00:00:00 +0530 Wed, 14 Jul 2010 10:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45809 Import-control law distinguishes actual title from deemed ownership, and the legal fiction of ownership is used to make the licensee responsible for imported goods until customs clearance. On the facts recorded, confiscation proceedings against the exporter were treated as unsustainable because ownership had not passed to the importer. The writ court also declined to continue merits adjudication, holding that the dispute over ownership and re-export should be pursued before the Customs, Excise and Gold (Control) Appellate Tribunal. The court directed prompt filing and expeditious disposal of the appeal, while indicating that limitation, res judicata, and similar objections should not defeat the appellate remedy. Case-Laws Customs Wed, 05 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45809