Home Case Index All Cases Customs Customs + AT Customs - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 403 - AT - CustomsConfiscation of goods - Import of restricted items - ownership of goods - Held that:- In this case the container arrived at ICD TKD New Delhi on 06.06.2011 and remained unclaimed. On enquiry it was found that documents of the said container are in the name of the appellant but appellant has disowned the ownership of the said container. As per section 2(26) of the Customs Act 1962 the importer is a person who cleared the goods for home consumption or claims to be owner of the said goods. Admittedly, in this case the appellant has not cleared the goods for home consumption or not claimed to be the owner of the said goods. Under the said circumstances, the observation of the lower authorities that appellant is the owner of the said goods or the importer of the said goods is not tenable. Revenue has also not brought out on record any corroborative evidence to say that whether appellant is the regular importer from the same supplier of the goods or appellant is importing old and worn clothes. In these circumstances, benefit of doubt goes in favour of the appellant. - Decided in favour of assessee.
|