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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 ..... . It is a matter for the Directorate General of Foreign Trade to enter a finding whether there is any violation or not. To saddle with any liability on the petitioner under the Customs Act, one need not be the owner of the goods imported. If such stand of the Customs Authority is accepted, any importer of the goods can escape from the liability from the clutches of the Customs Act, by shifting the onus to the owner of the goods. If the petitioner has misused his IEC, it is the matter for that Authority to consider the issue. The Customs Authority may bring it to the notice of that Authority about such misuse but that cannot be a reason to withhold the release ordered under Section 110A referred to the judgment of Hon'ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petitions itself are filed seeking a direction to provisionally release the goods pending adjudication. 4. It is apposite to quote Section 110-A of the Customs Act, which reads as follows: 110-A. Provisional release of goods, documents and things seized pending adjudication.-Any goods, documents or things seized under Section 110, may, pending the order of the adjudicating authority, be released to the owner on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require. 5. The above would indicate that provisional release can be made to the owner of the goods. However, it is to be noted that the under Section 125 of the Customs Act, after final adjudication is ove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. It is a matter for the Directorate General of Foreign Trade to enter a finding whether there is any violation or not. To saddle with any liability on the petitioner under the Customs Act, one need not be the owner of the goods imported. If such stand of the Customs Authority is accepted, any importer of the goods can escape from the liability from the clutches of the Customs Act, by shifting the onus to the owner of the goods. 8. The intention of Section 125 is that, after adjudication, the Customs Authority is bound to release the goods to any person from whose custody such goods have been seized. If in terms of Section 125 such goods can be released to such person, there is no impediment in releasing goods to such a person in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be deemed to be the owner of such goods from the time of their import till they are cleared through Customs. This fiction is created for the proper and effective implementation of the said order and the Import and Exports (Control) Act. The fiction, however, cannot be carried beyond that. It cannot be employed to attribute ownership of the imported goods to the importer even in a case where he abandons them, that is in a situation where he does not pay for and receive the documents of title. For such act of abandonment, action may be taken against him for suspension/cancellation of licence, and some other proceedings can also be taken against him. But certainly he cannot be treated as the owner of the goods even in such a case. Holding o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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