Consignee is Deemed Owner if Invoice or other Specified Document is Accompanying Goods: Allahabad HC [Read Order]

Consignee - Consignee is Deemed Owner - Consignee is Deemed Owner if Invoice - Consignee is Deemed Owner if Invoice or other Specified Document - taxscan

The Allahabad High Court ruled that the consignee is deemed owner if the invoice or any other specified document is accompanying the goods. The petitioner, Western Carrier India Ltd, was aggrieved by an order to the writ petition whereby the liability has been fixed upon it to pay penalty in terms of Section 129 (1)…

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