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2008 (11) TMI 141 - HC - CustomsCC&CE has come to the conclusion after investigation that the seized goods were sent out of the airport by the petitioner and the co-passanger who had imported the same without showing proof of payment of customs duty. That finding has now attained finality. Only because the petitioner had paid excess baggage charges on the said goods would not make him either the importer or the owner of the said goods. This is a case where the goods were seized from the possession of the said Co-passenger u/s 123 of Custom Act regarding which no declaration was filed and since two of the requirements of Section 127B were not complied with, the rejection of the petitioner’s application for settlement by the Commission could not be faulted
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