• About
  • Contcat Us
Monday, May 29, 2023
Justice Bench
No Result
View All Result
  • Login
  • Register
  • Home
  • Articles
  • Online Internship
  • Forums
  • Home
  • Articles
  • Online Internship
  • Forums
No Result
View All Result
justice bench
No Result
View All Result
Home News

Section 110A Customs Act: Only in the owner’s favor, not the importer, may be seized goods be released – know more

By Justuce Bench by By Justuce Bench
September 10, 2022
in News
Reading Time: 4 mins read
0
0
Section 110A Customs Act: Only in the owner's favor, not the importer, may be seized goods be released - know more

Section 110A Customs Act: Only in the owner's favor, not the importer, may be seized goods be released - know more

0
SHARES
6
VIEWS

In the case of Commissioner of Customs (Imports) v. Dinesh Bhabootmal Salecha, a bench of Justices Dhiraj Singh Thakur and Abhay Ahuja of the Bombay High Court on Thursday ruled that goods seized under Section 110 of the Customs Act can only be provisionally released under Section 110A in the favour of the owner of the goods and no one else.

The Court noted that the release of goods in favour of someone other than the owner of the commodities was not contemplated under Section 110A of the Act. The Customs, Excise and Service Tax Appellate Tribunal’s (CESTAT) decision to grant the respondent, an importer, the provisional release of seized items was being contested in court.

“A reading of Section 110 A makes it abundantly clear that goods seized may be released to the owner. The said section does not include or envisage release of goods provisionally in favour of an importer of goods much less does it envisage, a release in favour of ‘any person’, in addition to the owner as mentioned in Section 124 of the Act, who has been served a notice under the said section,” 

The Court Stated

For context, the Directorate of Revenue Intelligence confiscated two consignments from Hong Kong in November 2021 after discovering that they included 3,800 iPhones instead of the memory modules that the sender claimed they carried, which were valued at roughly 80 lakh.

READ ALSO

The Telangana High Court’s judgment restricting CBI’s questioning of YS Avinash Reddy is overturned by the Supreme Court.

The Calcutta High Court has ruled that any form of penetration, even if it is minimal, during forced anal sex is considered an offense under Section 377 of the Indian Penal Code.

An application for the release of the items was submitted by the importer, but it was denied because the adjudicating authority found no proof that the importer was the rightful owner of the commodities.
However, the importer’s argument was upheld on appeal to CESTAT with the justification that the importer may assert ownership along with all the liabilities and repercussions that came with it.

Advait Sethna, a advocate representing the Commissioner of Customs (Import), argued before the High Court that because the respondent had disputed ownership of the seized goods, he was not entitled to request their release and that only the owner may receive them.

Additionally, he asserted that the respondent was an expert at smuggling iPhones into India and that enabling release of the contraband phones in its favour would amount to rewarding such operations. For the respondent, attorney Prakash Shah argued that a show-cause notice issued under Section 124 of the Act to the importer was sufficient to prove that the authorities believed he was the rightful owner of the goods.

The Court did point out that the issue of a show cause notice in no way proved that the recipient was the rightful owner of the confiscated property.

“On a perusal of the provision (supra) it can be seen that issuance of a show cause notice in terms of Section 124 does not necessarily establish that the person in whose name it is issued, is necessarily the owner. The phrases ‘penalty on any person’ and ‘the owner of goods or such person’ suggests that before an order of confiscation is passed, an owner or any other person shall have to be given a notice of the proposed confiscation of goods,” 

the Court held

It further mentioned that the legislation might not have allowed someone other than the owner to request the provisional release of the goods.

“Nothing could prevent the legislature from specifically incorporating a provision in Section 110A, which would 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 110A of the Act,”

It was held further

It emphasised that under Section 125 of the Act, the officer adjudicating may give the option to pay a fine in lieu of the goods when confiscation of any goods is authorised by the Act. If the owner of the goods is unknown, the officer adjudicating may give the option to the person from whose custody the goods have been seized.

“It thus goes to show that goods can be got released by a person other than an owner, in the circumstances as envisaged in Section 125 of the Act at a time when confiscation is authorised, which right of release of goods is not available to any other person except an owner as envisaged under Section 110A of the Act at any preliminary or intermediate stage,”

The Court held

It concluded that the CESTAT order was unjustifiable since only the owner could have received a provisional release of the goods under Section 110A of the Act. As a result, it upheld the appeal and annulled the order.

[Read Judgment]

Commissioner of Customs (Imports) vs Dinesh Bhabootmal Salecha.pdf
Tags: Bombay high courtCESTATCustoms Actownership of goodssized goodsSmuggling
ShareTweetSendShare

Related Posts

The Telangana High Court’s judgment restricting CBI’s questioning of YS Avinash Reddy is overturned by the Supreme Court.
News

The Telangana High Court’s judgment restricting CBI’s questioning of YS Avinash Reddy is overturned by the Supreme Court.

April 24, 2023
calcutta hc
News

The Calcutta High Court has ruled that any form of penetration, even if it is minimal, during forced anal sex is considered an offense under Section 377 of the Indian Penal Code.

February 24, 2023
Bengaluru court has banned the spread of defamatory content about IAS officer Rohini Sindhuri in a lawsuit against Roopa Moudgil and the media
News

Bengaluru court has banned the spread of defamatory content about IAS officer Rohini Sindhuri in a lawsuit against Roopa Moudgil and the media

February 24, 2023
pocso act
News

SC – Touching a finger to a vagina does not constitute “insertion” for the purposes of attracting charges of penetrative sexual assault under the POCSO Act.

February 23, 2023
The Gujarat High Court has rejected a request by the wife of Sanjiv Bhatt, stating that police protection is not a guaranteed right.
News

The Gujarat High Court has rejected a request by the wife of Sanjiv Bhatt, stating that police protection is not a guaranteed right.

February 13, 2023
Justice Hima Kohli stated that Artificial Intelligence cannot replace the role of a judge or a lawyer, but it can handle cases such as traffic violations and cheque bounces.
News

Justice Hima Kohli stated that Artificial Intelligence cannot replace the role of a judge or a lawyer, but it can handle cases such as traffic violations and cheque bounces.

February 13, 2023
google news
google news

POPULAR NEWS

Justices DY Chandrachud, AS Bopanna, and Bela M. Trivedi,

Execution of Document not to be considered based on Admission of Sign on Document Rules Supreme Court

May 12, 2022
DIFFERENCE BETWEEN ADVOCATE AND LAWYER

WHAT IS THE DIFFERENCE BETWEEN AN ADVOCATE AND A LAWYER?

June 4, 2022
La Milano Pizzeria restrained  from representing previous association with La Pino'z - know more

La Milano Pizzeria restrained  from representing previous association with La Pino’z – know more

May 20, 2022
Why does Sequoia Capital terminate connections with Sandeep Kapoors Algo Legal? threats of ED searches, arm-twisting, and more

Why does Sequoia Capital terminate connections with Sandeep Kapoors Algo Legal? threats of ED searches, arm-twisting, and more

June 6, 2022
jug jugg jeeyo

Copyright infringement | Jugjugg Jeeyo movie stay refused by Ranchi court

June 25, 2022

Tags

advocate Algo Legal Allahabad HC Allahabad High Court Anil Deshmukh anticipatory bail Appointment of Judges bail Bombay high court calcutta high court Central Bureau of Investigation central government cji Collegium Collegium Recommendations defamation delhi high court divorce Enforcement Directorate gauhati high court Gujarat High court Gyanvapi Mosque high court judges IPR Judicial Appointments justice bench karnataka high court kerala high court latest judgements law ministry legal news madras high court murder patna high court pil pocso act Rouse Avenue Court Sequoia Capital study material supreme court Supreme Court Collegium supreme court of india UAPA Union Law Ministry varanasi court

The Telangana High Court’s judgment restricting CBI’s questioning of YS Avinash Reddy is overturned by the Supreme Court.

by By Justuce Bench
April 24, 2023
0
The Telangana High Court’s judgment restricting CBI’s questioning of YS Avinash Reddy is overturned by the Supreme Court.
News

On Monday, the Supreme Court overturned a Telangana High Court ruling that had imposed limitations on the Central Bureau of...

Read more

The Calcutta High Court has ruled that any form of penetration, even if it is minimal, during forced anal sex is considered an offense under Section 377 of the Indian Penal Code.

by By Justuce Bench
February 24, 2023
0
calcutta hc
News

The Calcutta High Court in India recently refused to quash a criminal case involving charges under Section 377 and allegations...

Read more

Bengaluru court has banned the spread of defamatory content about IAS officer Rohini Sindhuri in a lawsuit against Roopa Moudgil and the media

by By Justuce Bench
February 24, 2023
0
Bengaluru court has banned the spread of defamatory content about IAS officer Rohini Sindhuri in a lawsuit against Roopa Moudgil and the media
News

The Bengaluru court issued a temporary injunction against IPS officer D Roopa Moudgil and 59 media companies from broadcasting defamatory...

Read more

SC – Touching a finger to a vagina does not constitute “insertion” for the purposes of attracting charges of penetrative sexual assault under the POCSO Act.

by By Justuce Bench
February 23, 2023
0
pocso act
News

On Wednesday, the Supreme Court rejected an appeal against a Kerala High Court decision which had ruled that poking one's...

Read more

About

Justice Bench is one of the fastest growing news legal portal in India, for latest Latest Legal News india, Supreme Court judgement updates, High Courts Judgments updates,Law Firms News in india, Law School News, Latest Legal News india visit us.

Follow us

google news
google news

Recent Posts

  • The Telangana High Court’s judgment restricting CBI’s questioning of YS Avinash Reddy is overturned by the Supreme Court.

Popular News

  • Calcutta High Court asks CBI and NIA to investigate forced conversions in West Bengal Malda District - know more

    Calcutta High Court asks CBI and NIA to investigate forced conversions in West Bengal Malda District – know more

    0 shares
    Share 0 Tweet 0

© 2022 JusticeBench  |  Privacy Policy  | Terms of Use

No Result
View All Result
  • Home
  • Articles
  • Online Internship
  • Forums

© 2022 JusticeBench  |  Privacy Policy  | Terms of Use

Welcome Back!

Sign In with Google
OR

Login to your account below

Forgotten Password? Sign Up

Create New Account!

Sign Up with Google
OR

Fill the forms below to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In