TaxTMI 
TaxTMI 
2019 (5) TMI 1364
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....uly, 2016. According to petitioner, the car was subjected to adjudication and importer i.e the seller of the petitioner paid the following amounts as stated in Ext.P2: Payment of Custom against B.E (In Rs.) 6135081/26/07/2016 DUTY : 3296434 FINE : 300000 INTEREST : 0 PENALITY : 50000 TOTAL : 3646434 3. The vehicle was seized and kept in the custody of 3rd respondent as per Exts.P3 and P4. Hence the writ petition. The petitioner prays for the following reliefs: i. "issue a writ in the nature of certiorari or any other appropriate writ, order or direction to call for the records leading to Ext.P3 ii. issue a writ of mandamus or any other appropriate writ, direction or order, directing the respondent to relese....
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....dy and in good condition. ii. Not to part w ith, dispose off or in any other way alter or deal with the vehicle, without express written permission of the undersigned iii. the vehicle must be surrendered as and when directed by the undersigned. 2. furnishing of bank guarantee of 35% of the assessble value in favour of the commissioner of Customs, Chennai." 6. Very onerous conditions imposed do not bear in mind the relevant facts and circumstances. The petitioner, it is stated, has no objection to conform to condition Nos. i to iii of the letter dated 05.03.2019, and submits that the petitioner cannot be called upon to give bank guarantee for any sum. 7. Sri. P.R Sreejith, the learned Standing Counsel for the respondents invites....
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....at the officer has undertaken notional exercise and fixed Rs. 6 lakh. The investigation pursuant to Exts.P3 and P4 are still pending, therefore, the petitioner cannot be allowed to seek release of vehicle without conditions. Hence this Court is also of the view that the conditions covered by the paragraph 1(i) to (iii) are tenable. Condition No. 2 calling upon the petitioner to furnish bank guarantee for a sum of Rs. 6 lakh is examined by this order. This Court upon careful consideration of the taxes/duties alleged to have been paid on the vehicle, the value of the vehicle etc., imposing a further condition of Rs. 6 lakh for releasing the vehicle appears to be onerous on the petitioner to enjoy the possession of the vehicle in the interregn....