2009 (10) TMI 560

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....e, Sr. Standing Counsel, for the Respondent. [Judgment]. - Heard Shri P.A. Augustian, the learned counsel appearing for the petitioner and Shri John Varghese, the learned senior standing counsel for the Department of Customs and Central Excise. 2.The petitioner imported a car through the Cochin Port in the year 2007. The said vehicle was seized on 19-11-2007 under Section 110 of the Custo....

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....0/-. The petitioner thereafter moved the first respondent seeking release of the car on payment of the reduced fine, penalty and customs duty. When the said request was not entertained, this writ petition was filed, seeking a direction to the respondents to release the car to him. 3.The petitioner contends that as the appellate authority has set aside the direction to re-export the car and redu....

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.... of Ext. P10 order whereby, the Appellate Commissioner set aside the order passed by the Commissioner of Customs to re-export the car. If the Tribunal restores Ext. P8, the petitioner cannot obtain delivery of the car. Therefore, in my opinion, the entitlement of the petitioner to obtain release of the car will have to be decided either in appeal which the petitioner has already filed or in the ap....