[Section 110A Customs Act] Seized goods can be released only in favour of owner and not importer: Bombay High Court

A bench of Justices Dhiraj Singh Thakur and Abhay Ahuja observed that Section 110A of the Act did not envisage release of goods in favour of any person aside from the owner of the goods.
Bombay High Court and Customs Act 1962
Bombay High Court and Customs Act 1962

The Bombay High Court on Thursday ruled that goods seized under Section 110 of Customs Act can be provisionally released under Section 110A only in favour of the owner of the goods and no one else. [Commissioner of Customs (Imports) vs Dinesh Bhabootmal Salecha]

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