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2021 (12) TMI 1404 - KERALA HIGH COURTSeeking provisional release of goods - vehicle was seized by the 3rd respondent alleging that the vehicle was imported to India in violation of the Customs Act, and for alleged non payment of customs duty - HELD THAT:- Having considered the submissions as well as the spirit of the order No.S/26-Misc.938/2021- 22/Grp.5(F.I.V) JNCH dated 26.11.2021, this Court is of the opinion that, in view of Ext.P3 and in view of the seizure of the vehicle from petitioner's possession, petitioner can be treated as the owner for the purpose of payment of the amount demanded under the provisional release order. Accordingly, petitioner is permitted to comply with the conditions directed in order dated 26.11.2021 and on such compliance, the vehicle shall be released to the petitioner, to enable him to carry out the registration of the vehicle in his name. This writ petition is disposed off.
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