2021 (12) TMI 1404 - HC - Customs

Seeking provisional release of goods - vehicle was seized by the 3rd respondent alleging that the vehicle was imported to India in violation of the Customs Act and for alleged non payment of customs duty - HELD THAT - Having considered the submissions as well as the spirit of the order No.S/26-Misc.938/2021- 22/Grp.5(F.I.V) JNCH dated 26.11.2021 this Court is of the opinion that in view of Ext.P3 and in view of the seizure of the vehicle from petitioner s possession petitioner can be treated as the owner for the purpose of payment of the amount demanded under the provisional release order. Accordingly petitioner is permitted to comply with the conditions directed in order dated 26.11.2021 and on such compliance the vehicle shall be released to the petitioner to enable him to carry out the registration of the vehicle in his name. This writ petition is disposed off.

Summary

Issues:
1. Seizure of Toyota Prado vehicle for alleged violation of Customs Act and non-payment of customs duty.
2. Petitioner's request for the release of the seized vehicle.
3. Ownership of the vehicle and registration particulars.
4. Provisional release order under Section 110 A of the Customs Act.

Analysis:
1. The petitioner sought the release of a Toyota Prado vehicle seized by the 3rd respondent for alleged violations of the Customs Act and non-payment of customs duty. The petitioner had purchased the vehicle from an agent and verified the authenticity of the documents through the vahan portal and original documents provided by the seller. The 3rd respondent alleged that the vehicle was imported under a special benefit scheme for Consulates of foreign countries in India.

2. Following the seizure, the petitioner filed an application for provisional release, and the additional 5th respondent passed an order directing the provisional release of the goods under Section 110 A of the Customs Act. The order specified the release of the vehicle to the owner, even though the registration stood in another person's name. The petitioner claimed ownership since the vehicle was seized, preventing a change in registration particulars.

3. The court considered the submissions and the provisional release order, concluding that the petitioner could be treated as the owner for the purpose of complying with the conditions directed in the order dated 26.11.2021. Upon compliance, the vehicle would be released to the petitioner to facilitate the registration in his name. This decision was based on Ext.P3 and the seizure of the vehicle from the petitioner's possession.

4. In light of the above considerations, the court disposed of the writ petition, allowing the petitioner to proceed with the compliance conditions outlined in the provisional release order. The judgment clarified the ownership status for payment purposes and the subsequent registration of the vehicle in the petitioner's name.