Ownership of goods post let export order is with importer: CESTAT

Janki Dass Rice Mills Vs C.C.-Mundra (CESTAT Ahmedabad) Held that Appellant lost the ownership of the goods as soon as let export order was issued and hence Appellant cannot be held responsible if the importer situated at Iran had given instruction to change the port. Facts- The appellant, M/s Janki Dass Rice Mills, had exported rice under disputed shipping bills which were originally booked for Iran, but investigation revealed that the consignments were delivered to the UAE and hence violated provisions of para 2.40 and 2.53 of Foreign Trade Policy. A show-cause notice was issued and after du...