Whether Importer can be treated as the original owner of Goods for Provisional Release of Seized Goods under Customs Act

Whether Importer can be treated as the original owner of Goods for Provisional Release of Seized Goods under Customs Act https://www.taxtmi.com/article/detailed?id=10708 Provisional release of seized goods may be granted only to the owner; an importer cannot be regarded as the owner by default and must prove ownership to obtain provisional release, otherwise the adjudicating authority's refusal to release is sustainable and an appellate tribunal may not expand eligibility beyond the statutory ownership requirement. en-us Fri, 23 Sep 2022 09:03:57 +0530 Fri, 23 Sep 2022 09:03:57 +0530 TaxTMI RSS Generator Whether Importer can be treated as the original owner of Goods for Provisional Release of Seized Goods under Customs Act https://www.taxtmi.com/article/detailed?id=10708 Provisional release of seized goods may be granted only to the owner; an importer cannot be regarded as the owner by default and must prove ownership to obtain provisional release, otherwise the adjudicating authority's refusal to release is sustainable and an appellate tribunal may not expand eligibility beyond the statutory ownership requirement. Articles Customs - Import - Export - SEZ Fri, 23 Sep 2022 09:03:57 +0530 https://www.taxtmi.com/article/detailed?id=10708