Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2009 (7) TMI 889

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... etition. Accordingly, the respondents shall pay an amount of Rs. 2000/- as costs to the petitioner, writ petition is disposed of with the above direction. - W.P. (C) No. 7117 of 2007(V), - - - Dated:- 22-7-2009 - S. Siri Jagan, J. Shri P.A. Augustian, for the Petitioner. Shri John Varghese, ASG, for the Respondent. [Judgment]. After residing abroad for some time, the petitioner returned to India and he imported a foreign car under the Transfer of Residence Rules. But the respondents initiated proceedings against the petitioner for confiscation of the car on the ground that for applying the Transfer of Residence Rules, possession of the car for one year period prior to import is mandatory. The adjudication resulted in c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se and Customs would submit that the action of the respondents was clearly bona fide and for action in good faith, no action for damages would lie. He relies on Section 155 of the Customs Act, 1962, in support of his contentions. 3. I have considered the rival contentions in detail. 4. It cannot be disputed that upto the seizure of the vehicle on 22-1-2007, the action of the respondents was clearly justified, in so far as even in appeal, the petitioner could not get the earlier action annulled, but only succeeded in reducing the fine and penalty. Therefore, I need consider only the legality of the proceeding from the date of seizure on 22-1-2007 and as to whether the same was in good faith in so far as under Section 155 of the Act no le .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he stated about the leasing etc. of the vehicle; that he had not repaid any money to Shri Ameer so far; that he had registered the vehicle in Madhya Pradesh, that too, much after the investigation had been launched and without production of the vehicle, through agent and that the vehicle was lying in a garage in Mumbai, Shri Shamsudeen produced the original R.C. Book in the next day. 5. It is respectfully submitted that the matter was referred to the RTO, Neemuch, Madyapradesh, as the importer was from Kasargode, the vehicle in Mumbai and registration done in Madhya Pradesh. Also the No. Sale endorsement was not done in the R.C. Book. The matter was simultaneously referred to SIIB Mumbai. In the investigation carried out by R and I Divis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mpermissible since, as of now, the department is of the firm view that there will not be any clandestine transaction. It is also submitted, unless the petitioner cooperates, investigation would not be completed. It is further submitted that a counter affidavit is placed on record. Incorporate counter affidavit and post after vacation. The purport of the order dated 2-3-2007 was to release the vehicle on bank guarantee, if the petitioner is willing to take the same. But the respondents took the adamant stand that they will not release the vehicle even provisionally. The only explanation given by them for this adamant stand is contained in paragraph 6 of their counter affidavit, which reads thus : 6. Efforts are underway to ascertai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates