2019 (5) TMI 168

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....IZAMUDDIN, JJ. For The Appellant : Mr. B. R. Tripathi, Adv., Mr. Aditya Dutta, Adv. And Mr. Akash Dutta, Adv. For The Respondent : Mr. K. K. Maity, Adv. And Ms. S. Gupta, Adv. ORDER The Court : By consent of learned counsel, these three appeals (CUSTA No. 69 of 2018, CUSTA No. 70 of 2018 and CUSTA No. 71 of 2018) are heard out dispensing with all formalities. They are disposed of by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... authorized by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods (or, where such owner is not known, the person from whose possession or custody such goods have been seized,) an option to pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he law of carriage of goods, the agent of the owner. As an agent, he surely knows who is the owner of the goods. Learned counsel appearing for the appellants very fairly concedes that the owner of the goods is not kept secret. The customs authorities have been informed about the identity and whereabouts of the owners. This is not accepted by Mr. Maity appearing for the respondent who submits th....