Whether Importer can be treated as the original owner of Goods for Provisional Release of Seized Goods under Customs Act


Last updated: 19 September 2022

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in Commissioner of Customs (Import) v. Dinesh BhabootmalSalecha [CUSTOM APPEAL (L) NO. 20820 OF 2022 dated September 8, 2022] held that for the interim release of goods under Section 110A of the Customs Act, 1962 ("the Customs Act")the importer of the goods cannot be regarded as the "owner" of the commodities. 

Citation :
CUSTOM APPEAL (L) NO. 20820 OF 2022 dated September 8, 2022

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Bimal Jain
Published in Custom
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