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

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Quick Summary

The Bombay High Court has ruled that an importer cannot automatically be considered the 'owner' of goods for the purpose of provisional release under Section 110A of the Customs Act. In this case, the importer failed to provide evidence of ownership for seized, misdeclared goods. The court found the Tribunal's decision to allow release based on the importer definition to be an erroneous interpretation, stating release is only permissible to a proven owner.

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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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