Ownership needs to be proved for provisional release of seized goods

Commissioner of Customs (Import) Vs Dinesh Bhabootmal Salecha (Bombay High Court) Held that goods can be released provisionally under Section 110A of the Act, only in favour of an owner. Provisional release of goods is not possible if the ownership of the goods in question is not proved. Facts- This is an appeal under Section 130 of the Customs Act, 1962 (for short “the Act”) against the order dated 23rd June, 2022 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (CESTAT), whereby the CESTAT has ordered the provisional release of the seized goods i...