https://www.taxtmi.com/caselaws?id=102394 Where the Customs Act does not define "owner", the term is construed as the registered owner of the vehicle, following the same approach taken under the NDPS Act. On that basis, a hire purchase arrangement does not displace registered ownership for confiscation purposes when the vehicle remains registered in the hirer's name. The appellant therefore could not claim ownership or the sale proceeds of the confiscated vehicle, and the impugned order was upheld. en-us Mon, 18 Mar 2002 00:00:00 +0530 Tue, 14 Feb 2012 17:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102394 Where the Customs Act does not define "owner", the term is construed as the registered owner of the vehicle, following the same approach taken under the NDPS Act. On that basis, a hire purchase arrangement does not displace registered ownership for confiscation purposes when the vehicle remains registered in the hirer's name. The appellant therefore could not claim ownership or the sale proceeds of the confiscated vehicle, and the impugned order was upheld. Case-Laws Customs Mon, 18 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102394