https://www.taxtmi.com/caselaws?id=97642 A post-confiscation ownership claim over a seized vehicle must be independently examined before release is decided under Section 115(2) of the Customs Act, 1962. Where a financier asserts title on the basis of a hire-purchase arrangement and the claim was not considered before the confiscation order, the matter calls for fresh consideration of both ownership and the request for release on payment of redemption fine. The dispute is therefore not finally resolved on merits at that stage, and the authority must re-adjudicate the claim before taking a release decision. en-us Mon, 09 Oct 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97642 A post-confiscation ownership claim over a seized vehicle must be independently examined before release is decided under Section 115(2) of the Customs Act, 1962. Where a financier asserts title on the basis of a hire-purchase arrangement and the claim was not considered before the confiscation order, the matter calls for fresh consideration of both ownership and the request for release on payment of redemption fine. The dispute is therefore not finally resolved on merits at that stage, and the authority must re-adjudicate the claim before taking a release decision. Case-Laws Customs Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97642