https://www.taxtmi.com/caselaws?id=796704 Release of detained perishable goods under the owner-specific limb of section 129(1) depends on the claimant establishing ownership. Where the adjudicating authority found that the claimant was not the owner and the owner could not be traced, release could not be claimed under section 129(1)(a), although the claimant could seek release as a non-owner under section 129(1)(b). The direction to auction the goods while permitting the claimant to participate was set aside because non-ownership did not justify that direction. Release of the vehicle to its registered owner remained sustained, and the detention authority's jurisdiction remained open for adjudication in writ proceedings. en-us Fri, 24 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796704 Release of detained perishable goods under the owner-specific limb of section 129(1) depends on the claimant establishing ownership. Where the adjudicating authority found that the claimant was not the owner and the owner could not be traced, release could not be claimed under section 129(1)(a), although the claimant could seek release as a non-owner under section 129(1)(b). The direction to auction the goods while permitting the claimant to participate was set aside because non-ownership did not justify that direction. Release of the vehicle to its registered owner remained sustained, and the detention authority's jurisdiction remained open for adjudication in writ proceedings. Case-Laws GST Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796704