9911796707
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Issues:
Seizure of Maruti Esteem Car under Customs Act, 1962 without notice to the petitioner; Ownership dispute over the car; Failure to serve show cause notice to the petitioner; Allegations of smuggling activities involving the car; Non-compliance with statutory provisions regarding confiscation proceedings; Application of Section 110(2) and Section 124 of the Customs Act; Judicial precedents on extension of time for confiscation proceedings. Detailed Analysis: The judgment revolves around the seizure of a Maruti Esteem Car under the Customs Act, 1962 without notice to the petitioner, who claims ownership of the vehicle. The petitioner, a sole proprietor of a trading business, asserts that the car was purchased from his personal account and registered under his business name. However, the petitioner was not served with a show cause notice regarding the proposed confiscation, despite being the alleged owner. The petitioner's brother and driver were involved in smuggling activities, but the car was not used for smuggling on the day of seizure. The court examined the statutory provisions under Section 110 and Section 124 of the Customs Act, emphasizing the necessity of providing notice to the owner before confiscation proceedings. The judgment cited legal precedents to elucidate the consequences of non-compliance with statutory requirements and the Collector's role in determining the extension of time for confiscation proceedings. The court highlighted the importance of affording the petitioner a fair hearing and opportunity to present his case in the confiscation proceedings. Based on the evidence presented, including documents proving ownership, the court concluded that the petitioner's claim over the car was not baseless. The court criticized the Customs officials for failing to consider the petitioner's documents and serve him with a notice to show cause. Consequently, the court ordered the immediate release of the car to the petitioner, subject to certain conditions, to safeguard the confiscation proceedings from being obstructed. The judgment stressed that the release of the car was solely for the interim period pending the finalization of the confiscation proceedings, without prejudicing the ongoing legal process under the Customs Act. In conclusion, the court partially allowed the petition, directing the Customs officials to release the car to the petitioner under specified conditions. The judgment underscored that the findings were made solely for the purpose of addressing the release of the car during the ongoing confiscation proceedings, without influencing the final decision of the Customs officials. The court disposed of the petition without imposing any costs, emphasizing the temporary nature of the release order and the need for the Customs officials to independently assess the case without bias from the court's findings.
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