Appellant Granted Permission for Inspection and Provisional Release of Seized Goods Under Customs Act Section 110(1.

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....Seeking inspection of the goods seized from the premises of the appellant - provisional release of goods - In the present case the goods have only been seized under sub-section(1) of section 110 and have not been confiscated under section 111 of the Customs Act. The ownership of the goods, therefore, continues to be with the person from whom the goods have been seized, namely the appellant. - Permission granted - AT....