TMI BlogSeeking provisional release of the seized goods - to whom - A reading of Section 110 A makes it...Seeking provisional release of the seized goods - to whom - A reading of Section 110 A makes it abundantly clear that goods seized may be released to the owner. The said section does not include or envisage release of goods provisionally in favour of an importer of goods much less does it envisage, a release in favour of ‘any person’, in addition to the owner as mentioned in Section 124 of the Act, who has been served a notice under the said section - the Tribunal has in fact committed an error ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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