Does seized goods may be released in favor of an ‘owner’ or an ‘importer’ under Section 110-A Customs Act? Bombay High Court analyses
Nothing could prevent the legislature from specifically incorporating a provision in Section 110-A Customs Act, 1962 to also entitle, besides an owner, an importer, a beneficial owner or any person holding himself to be an importer to claim a right to seek provisional release of goods in terms of Section 110-A of Customs Act, 1962