Import/Release of Goods without Ownership Transfer Not Permissible

Caprico International Pte Ltd Vs Commissioner of Customs and Anr (Delhi High Court)

Import/ release of goods in favour of transferee without transfer of ownership not permissible

Introduction: In a case between Caprico International Pte Ltd and the Commissioner of Customs, the Delhi High Court addressed the issue of importing or releasing goods without the transfer of ownership. The court held that the customs authority cannot permit such import or release under Section 2(

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