https://www.taxtmi.com/caselaws?id=204050 Provisional release of a seized conveyance under the Customs Act depends on the statutory scheme and the person recognised as the owner for the proceedings. Where a vehicle is seized in connection with alleged attempted illegal export of contraband goods and confiscation proceedings are pending, a financier in a hire-purchase arrangement is not ordinarily treated as the owner merely because the vehicle is financed or hypothecated in its favour. As no basis was shown to displace the position that the registered owner remained the relevant person for provisional release, writ relief for release of the vehicle was declined. en-us Sat, 22 Jan 2011 00:00:00 +0530 Fri, 19 Aug 2011 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204050 Provisional release of a seized conveyance under the Customs Act depends on the statutory scheme and the person recognised as the owner for the proceedings. Where a vehicle is seized in connection with alleged attempted illegal export of contraband goods and confiscation proceedings are pending, a financier in a hire-purchase arrangement is not ordinarily treated as the owner merely because the vehicle is financed or hypothecated in its favour. As no basis was shown to displace the position that the registered owner remained the relevant person for provisional release, writ relief for release of the vehicle was declined. Case-Laws Customs Sat, 22 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204050