2022 (9) TMI 1230 - HC - Customs

Seeking provisional release of the vehicle - Issuance of summons under Section 108 of the Customs Act, 1962 - Section 110A of Customs Act - HELD THAT - This Court is unaware as to the identity or otherwise of the facts in the present case with the facts in the case dealt with by the Telangana High Court. That apart, the order of provisional release dated 29.12.2021 has also, as on date, become final. However, there is no bar and Mr.Sundareswaran would agree with me on this, for the petitioner to seek modification of the conditions imposed by the Commissioner and attempt to persuade the Commissioner to vary the conditions imposed originally. As far as the present Writ Petition is concerned, much water has flown under the bridge from the time of issuance of seizure memo, with which this Writ Petition has been rendered infructuous - Petition closed.

Summary

Issues:
1. Seizure of imported vehicle by Directorate of Revenue Intelligence under Customs Act, 1962.
2. Petitioner's application for provisional release of the vehicle and conditions imposed by Commissioner of Customs.
3. Discrepancy in conditions imposed by different Commissionerates.
4. Show Cause Notice issued to the petitioner and ongoing adjudication proceedings.

Seizure of Imported Vehicle:
The petitioner purchased a Toyota Land Cruiser from Dubai but faced registration issues in Tamil Nadu due to the model not being introduced in India. The vehicle was ultimately registered in Punjab. The Directorate of Revenue Intelligence seized the vehicle under mahazar on 14.07.2021, challenging which the petitioner filed a Writ Petition.

Provisional Release Application and Conditions Imposed:
The Commissioner of Customs, Maharashtra, ordered the provisional release of the vehicle upon the petitioner's application under Section 110A of the Customs Act, 1962. The release was subject to conditions including payment of differential duty, execution of a bond, and a bank guarantee. The petitioner did not challenge these conditions.

Discrepancy in Imposed Conditions:
Another case in Telangana High Court highlighted different conditions imposed by a Commissionerate in Maharashtra. The court acknowledged the finality of the order dated 29.12.2021 but allowed the petitioner to seek modification of the conditions if desired.

Show Cause Notice and Ongoing Adjudication:
During the Writ Petition, a Show Cause Notice was issued to the petitioner, and adjudication proceedings were ongoing. Both parties were directed to cooperate for the timely completion of proceedings. The court deemed the Writ Petition infructuous due to developments post-seizure and granted liberty to the petitioner to seek modification of conditions if needed.

In conclusion, the High Court addressed the issues related to the seizure of the imported vehicle, the conditions for provisional release, the discrepancy in imposed conditions, and the ongoing adjudication proceedings. The petitioner was granted the liberty to seek modification of conditions while emphasizing cooperation in the adjudication process.