Petition Dismissed; Petitioner to Respond to Show Cause Notice and Allowed to Seek Loss Recovery from Seller.

The Writ Petition was dismissed for lack of merit, requiring the petitioner to respond to the Show Cause Notice. The petitioner was permitted to seek recovery of losses from the seller and dealer. The court ordered a prompt assessment of the imported car due to depreciation, and the case was disposed of with no costs, closing all related miscellaneous petitions.

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Issues involved: Import of vehicle under Notification No.3/57 dated 08.01.1957, forged Bill of Entry, provisional payment of customs duty, Show Cause Notice, alleged fraud by seller and dealer, assessment of imported car.

Import of vehicle under Notification No.3/57 dated 08.01.1957:
The petitioner purchased a motor vehicle imported under the said Notification, allowing privileged persons to import cars without paying customs duty. However, the Bill of Entry for the imported car appears to have been forged, leading to the seizure of the vehicle from the petitioner.

Provisional payment of customs duty:
An order was passed under section 110A of the Customs Act, 1962, requiring the petitioner to pay a differential tax amount and execute a bond and bank guarantee. The import of the vehicle was found to be contrary to the Show Cause Notice, indicating an attempt to avoid customs duty.

Show Cause Notice and alleged fraud:
The petitioner received a Show Cause Notice and is required to respond to it. In case of any loss incurred due to fraud by the seller and dealer, the petitioner is directed to recover the loss from them. Considering the depreciation of the imported car, the respondents are directed to assess the vehicle and finalize the duty as per the Show Cause Notice promptly.

Conclusion:
The Writ Petition was found to lack merit, and the petitioner was instructed to address the Show Cause Notice. The petitioner was granted liberty to recover any losses from the seller and dealer. A direction was given to assess the imported car promptly due to its depreciation. The writ petition was disposed of with no costs, and related miscellaneous petitions were closed.

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