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2011 (2) TMI 228 - HC - CustomsProvisional release of the vehicle - Differential duty - penalty, under Section 114 - the respondent is directed to release the vehicle, on the petitioner furnishing a personal bond for a sum of Rs.1 crore, to the satisfaction of the respondent - The petitioner shall also produce the vehicle in question before the respondent, as and when it is required for further investigation and for passing appropriate orders, as per law - The petitioner shall not alienate the vehicle in question, till the adjudication process is completed by the respondent - The respondent shall release the vehicle, within ten days from the date of the receipt of a copy of this order - The writ petition is ordered accordingly - No costs.
Issues:
Challenge to impugned order demanding bond and bank guarantee for provisional release of vehicle. Interpretation of liability under Section 28(1) of the Customs Act, 1962. Ownership claim of the vehicle and evidence requirement. Relief sought for release of the vehicle pending adjudication proceedings. Analysis: The writ petition challenges an order by the first respondent directing the petitioner to furnish a bond and bank guarantee for the provisional release of a Maserati Car. The petitioner claims to have purchased the vehicle and paid the demanded duty amount. The main contention revolves around the interpretation of Section 28(1) of the Customs Act, 1962, regarding liability for differential duty. The respondent asserts that the original importer is liable for the duty and penalty due to undervaluation, questioning the petitioner's ownership evidence. The petitioner presented a sale letter and proof of payment of the demanded duty, deposited in the customs treasury. The court noted these submissions and directed the first respondent to release the vehicle upon the petitioner furnishing a personal bond, producing the vehicle for investigation, and refraining from alienation until adjudication completion. The release is subject to final orders by the first respondent in the ongoing proceedings. In conclusion, the court ordered the release of the vehicle pending adjudication, emphasizing the petitioner's compliance with bond requirements and production of the vehicle for further investigation. The judgment highlights the importance of evidence substantiating ownership claims and the provisional nature of the release pending final adjudication by the first respondent.
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