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2019 (11) TMI 1219 - HC - CustomsProvisional release of seized vehicle - smuggling - petitioner submits that the alleged smuggled goods were not seized from the vehicle but were seized from two persons who had travelled in the said vehicle - applicability of Section 115(e) of the Customs Act, 1962 - HELD THAT - Without going into the merits of the seizure, this writ petition can be disposed of with a direction upon the Principal Commissioner of Customs (P), CC (P), Kolkata, West Bengal to provisionally release the aforesaid seized vehicle upon submission of Bond and Security equal to 40% of the value of the vehicle - It is made clear that the authority shall be at liberty to proceed with the investigation and issuance of show-cause in accordance with law. Petition disposed off.
Issues: Seizure of vehicle under Customs Act, 1962; Provisional release order; Applicability of Section 115(e); Bond and Security requirement; Merits of the seizure.
The judgment by the High Court of Calcutta pertains to an application under Article 226 of the Constitution of India challenging the seizure of a vehicle and the subsequent provisional release order by the Principal Commissioner of Customs. The petitioner contended that the alleged smuggled goods were not found in the vehicle but were seized from two individuals who had traveled in it, arguing that Section 115(e) of the Customs Act, 1962 was not applicable, rendering the seizure unlawful. The petitioner also criticized the high-handedness of the provisional release order, objecting to the requirement of Bond and Security equal to the insured value of the vehicle. On the other hand, the Customs authorities, represented by Mr. Banerjee, defended the seizure citing an affidavit-in-opposition stating that the gold had been concealed by the two individuals in the vehicle, justifying the seizure under Section 115(e) of the Customs Act, 1962. The Court, without delving into the merits of the seizure, directed the Principal Commissioner of Customs to provisionally release the seized vehicle upon submission of a Bond and Security equal to 40% of the vehicle's value. The judgment clarified that the Customs authorities were free to continue the investigation and issue a show-cause notice as per the law, with the vehicle to be released within 10 days of fulfilling the Bond and Security requirement. In conclusion, the writ petition was disposed of accordingly by the High Court of Calcutta, providing a balanced direction regarding the provisional release of the seized vehicle while allowing the Customs authorities to proceed with their investigation within the framework of the Customs Act, 1962.
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