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TMI Blog2011 (2) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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 peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the Directorate of Revenue Intelligence, Ahmedabad. 3. The main contention of the learned counsel appearing for the petitioner is that, under Section 28(1) of the Customs Act, 1962, it is only the original importer of the vehicle, who would be liable to pay the differential duty, if any. Therefore, it is not open to the respondents to demand the payment of differential duty from the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst respondent, in respect of the issue in question. 6. In view of the averments made in the affidavit filed in support of the writ petition and in the counter affidavit filed on behalf of the first respondent, and in view of the averments made by the learned counsels appearing for the parties concerned, it is noted that the petitioner had paid the differential duty of Rs.52,02,233/-, as dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judication process is completed by the first respondent. The first respondent shall release the vehicle, within ten days from the date of the receipt of a copy of this order. The release of the vehicle shall be subject to the final orders to be passed by the first respondent in the adjudication proceedings. The writ petition is ordered accordingly. No costs. Consequently, connected writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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