https://www.taxtmi.com/caselaws?id=50355 The Tribunal upheld the Commissioner's decision regarding the validity of advance licenses, confiscation under the Customs Act, and ownership of seized goods. It emphasized following legal procedures and precedents in determining ownership for the release of goods, directing release to the person from whose possession they were seized. The Revenue's challenges regarding the license validity and High Sea Sale agreements were dismissed. en-us Tue, 25 Jul 2000 00:00:00 +0530 Sat, 21 Aug 2010 12:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50355 The Tribunal upheld the Commissioner's decision regarding the validity of advance licenses, confiscation under the Customs Act, and ownership of seized goods. It emphasized following legal procedures and precedents in determining ownership for the release of goods, directing release to the person from whose possession they were seized. The Revenue's challenges regarding the license validity and High Sea Sale agreements were dismissed. Case-Laws Customs Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50355