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TMI Blog2016 (3) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... imported certain goods. He is the holder of a Importer-Exporter Code Number (IEC) issued under the Foreign Trade (Development and Regulation) Act, 1992. Based on an interim direction of this Court, an order has been passed under Section 110-A of the Customs Act, 1962 to release the goods provisionally pending adjudication. The provisional order is passed safeguarding the interest of the Customs Authority and after imposing certain conditions. 3. It appears that after causing investigation and based on the deposition of the petitioner, the Customs Authority took the stand that the petitioner is not the owner of the goods and therefore, the goods cannot be released to him on a provisional release. In fact, the writ petitions itself are file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 pay in lieu of confiscation such fine as the said officer thinks fit." 6. There is no corresponding amendment carried out in Section 110-A by incorporating the above provision to release the goods to any other person other than the owner of the goods. 7. Apparently, it is seen from the stand of the Customs Department that, by using the IEC issued by the Directorate General of Foreign Trade, the petitioner is bringing goods of others. As far as the Customs Authority is concerned and in terms of the Customs Act, it cannot be treated as a violation. It is a matter for the Directorate Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Union of India v. Sampat Raj Dugar and Another [1992 AIR 1417] it is held as follows: "1.3 The object underlying condition (ii) in Clause 5 (3) is to ensure a proper implementation of the Imports (Control) Order and the Imports and Exports (Control) Act, 1947. The idea is to hold the licensee responsible for anything and everything that happens from the time of import till they are cleared through Customs. The exporter is outside the country, while the importer, i.e., the licensee is in India. It is at the instance of the licensee that the goods are imported into this country. Whether or not he is the owner of such goods in law, the Imports (Control) Order creates a fiction that he shall be deemed to be the owner of such goods from the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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