TMI BlogConfiscation of goods - Import of restricted items - ownership of goods - documents of the said...Confiscation of goods - Import of restricted items - ownership of goods - 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. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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