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


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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Bimal Jain
Published in Custom
Views : 347

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