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TMI Blog2000 (7) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... exporter. Surprisingly, in the observation of the authority concerned under the order it is recorded that the claim is primarily on the ground of equity. It was further recorded that, however it is a settled point of law that equity has no relevance to a case of taxation or tax offence that renders the offending goods liable to confiscation. This observation, according to this Court, is totally contrary to the observation of the Supreme Court in 1992 (58) E.L.T. 163 (S.C.) (Union of India v. Sampat Raj Dugar). In paragraph 19 of such judgment it was held as follows : "19. We may first consider the question of title to the said goods. If we keep aside the provisions of law relied upon by the appellants viz., definition of 'importer' in Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erty of the licences at the time of import and thereafter upto the time of clearance through customs". This condition, however, does not apply to STC, MMTC and other similar institutions entrusted with canalisation of imports. It also does not apply to certain eligible expert houses, trading houses and public sector agencies mentioned in the Second proviso. Condition (iii) says that the goods for which the import licence is granted shall be new goods unless otherwise mentioned in the licence. Now coming back to the Condition (ii), the question is what does it mean and what is the object underlying it when it says that the imported goods shall be the property of the licensee from the time of import till they are cleared through customs. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 Imports & Exports (Control) Act." 2. Under such circumstances, I do believe that this is a fit case for appeal before CEGAT and there is no necessary for giving further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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