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TMI Blog2024 (2) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... n to recover the duty from the original importer. In those circumstances, I am not inclined to accede to the request that the petitioner be permitted provisional release against payment of 50% duty. At the same time, it appears prima facie that the petitioner was a bona fide purchaser who purchased the vehicle not directly from the diplomat who imported it, but after it was transferred to other individuals in India. In those circumstances, it would be onerous and unreasonable to impose the requirement of the execution of a bank guarantee for a sum of Rupees one crore. Thus, W.P. is disposed of by modifying the conditions imposed under the impugned order by deleting the requirement under serial No.3 thereof pertaining to the provision of a b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the liability of paying the entire differential duty and executing a bank guarantee for a sum of Rupees one crore. He points out that the diplomat concerned and the Embassy of the Lao People's Democratic Republic admitted liability to discharge customs duty, as recorded in paragraph 5.1 of the show cause notice dated 27.09.2022. By referring to orders issued by the Karnataka High Court, Telangana High Court and the Kerala High Court in similar situations, learned counsel submits that the conditions imposed under the impugned order may be modified so as to permit provisional release against the petitioner paying 50% of the duty along with a bond as per the impugned order. 4. These contentions are countered by Mr.V.Sundareswaran, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de purchaser who purchased the vehicle not directly from the diplomat who imported it, but after it was transferred to other individuals in India. In those circumstances, it would be onerous and unreasonable to impose the requirement of the execution of a bank guarantee for a sum of Rupees one crore. 6. For reasons set out above, W.P.No.28889 of 2023 is disposed of by modifying the conditions imposed under the impugned order by deleting the requirement under serial No.3 thereof pertaining to the provision of a bank guarantee for a sum of Rupees one crore. Subject to fulfilment of the two subsisting conditions in the impugned order, the vehicle shall be provisionally released within a period of one week. There will be no order as to costs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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