2023 (8) TMI 666 - SCH - Customs

Seeking provisional release of the seized goods - to whom / any person - iPhones - Respondent s ownership of such goods itself is seriously disputed - contravention of Section 110 A of the Customs Act, 1962 - HELD THAT - The petitioner has not been able to satisfy that they ever acquired title in the goods. On the other hand, learned ASG pointed out that the matter went to the Settlement Commission which has found even the documents produced by the petitioner are tampered with. There are no reason to exercise jurisdiction under Article 136 of the Constitution of India - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition as the petitioner failed to prove ownership of the goods and the Settlement Commission found tampered documents. Interim order vacated, pending applications disposed of.