2022 (3) TMI 240

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.... Certiorari or any other appropriate writ or order or direction thereof, to quash the impugned Seizure Memo bearing DRI /MZU/NS-1/INT-51(11)/2021/310 dated 27.10.2021 issued by the Respondent no. 1 and pass such further orders as this Hon'ble High may deem fit and proper in the circumstances of the case and thus render justice. b.  Issue a writ of Mandamus and further direct the Respondent No. 1 and Respondent No. 3 to release the seized vehicle, vide Seizure Memo bearing DRI/MZU/NS-1/INT-51(11)/2021/310 dated 27.10.2021 and pass such further orders as this Hon'ble High may deem fit and proper in the circumstances of the case and thus render justice. c. Pass any such order or further orders that this Hon'ble C....

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....e Petitioner is so ignorant of the liability of payment of customs duty when the cars are imported. 7. Learned counsel appearing on behalf of Respondent No.1 strenuously contends that Petitioner has been totally aware of the misuse of the exemption Notification and the evasion of customs duty and has, in fact, played fraud with the Government, which is evident from the Seizure Memo inasmuch as the Bill of Entry was also forged. For ready reference Paras 2 and 3 of the Seizure Memo (Annexure P-1) read as under: "2. During the course of the investigation, one TOYOTA VELLFIRE bearing Reg. No. MN01AG5555 was found to be in the possession of Shri Nipun Miglani which was registered in the name of Mohammed Shahid Katerwala. Since the s....

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....fter confiscated. Subsequent thereto, the vehicle will be auctioned and the duty shall be recovered from the auction proceeds. 9. A perusal of the Seizure Memo impugned in the writ petition shows that the car in question was imported into India in the name of a diplomat by fraudulently availing the benefit of exemption Notification No.3 of 57 dated 08.01.1957. The vehicle was detained for further investigation and it was found that the registration of the vehicle was done in the name of a non-privileged person by forging the Bill of Entry and other documents and accordingly seized under Section 110 of the Customs Act, 1962, under a reasonable belief that the vehicle was liable to confiscation under the provisions of the said Act. 10. ....