2013 (12) TMI 1149

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....ed by petitioner to declare the action of the respondents in not releasing provisionally, a motor bike bearing Regn. No.KA O4 EP 9888 (Yamaha YZF R1 make) belonging to him, pending adjudication by the respondents as to whether it was imported legally after paying applicable customs duties or not, as arbitrary, unreasonable and ultra-vires the provisions of Sec. 110-A of the Customs Act, 1962 (for ....

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....how cause notice dated 14-12-2012 was issued by the 3 rd respondent to the petitioner answerable to the 2 nd respondent alleging that investigation by the Customs authorities revealed that the motor bike was smuggled into India; the import documents produced at the time of registration of the said bike were not genuine; and no import duty was paid on it; to show cause why it should not be confisca....

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....rovisional release of the seized goods pending adjudication u/Sec.110-A ; that the petitioner had not imported it and is not liable to pay any duty to the respondents; that the respondents 1 and 2 have orally refused to allow provisional release of the above motor bike without assigning any reason; that under Section 125 of the Act, the adjudicating authority is obligated to give an option to the ....

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.... for the respondents. 8. The counsel for the petitioner reiterated the above submissions. 9. The learned Standing Counsel however contended that the proceedings under Section 124 of the Act have been initiated proposing confiscation of the said bike; that they are pending before the 2 nd respondent; that the contention of the petitioner that he is not liable to pay any duty is not tenable; a....