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2012 (9) TMI 643 - HC - CustomsDemand of duty – Confiscation - customs procedure – Held that:- Vessel has not been imported by the present petitioners but as aforesaid has been purchased by the petitioners in an auction - said vessel, having been confiscated under S. 126 of the Act therefore, the petitioners are not ‘importer’ consequently, the said vessel cannot be treated as imported goods and hence the petitioners ‘were not amenable to the provisions of the Act and were not required to follow the procedure as prescribed under Section 46 of the Act - vessel was not imported by the petitioners but was sold by respondent no. 5 as a property of the Central Government within the territory of India and, therefore, the respondent authority has wrongly come to the conclusion that the petitioners are required to observe the customs procedure as prescribed under law and file bill of entry as contemplated under Section 46 of the Act - vessel was purchased by the petitioners in an auction as aforesaid and it was neither purchased from a bonded warehouse or nor been imported - petition is allowed
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