2022 (9) TMI 1230

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.... Priya for R4. Service is complete on R2 & R3 but there is no appearance. 2.The petitioner states that he had purchased a Toyota Land Cruiser bearing engine number 1VD0494400 and chassis number JTMHV02J504286544 (in short 'vehicle/vehicle in question') and imported the same from Dubai. 3.Since the petitioner was unable to obtain registration of the car from the Road Transport Officer (RTO) at Tamil Nadu as the model of the vehicle purchased had not yet been introduced in India and thus was not mapped into the RTO's system, the petitioner had not been running the same on road in Tamil Nadu. However, alternate arrangements appear to have been made to obtain registration from the State of Punjab and ultimately, the vehicle in....

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...., or in the event of non renewal of Bank Guarantee as above, the guaranteed amount be credited to the Government account by the bank on its own as prescribed in para 5 of Circular No.35/2017-Customs dated 16.08.2017." 6.The above order has not been questioned by the petitioner. However, according to the petitioner, a different set of conditions has been imposing by a Commissionerate in Maharastra and the Telangana High Court in W.P.Nos.5944 and 5972 of 2022 has referred to the same in its order dated 07.02.2022. The conditions imposed in that case are as follows: "1.Duty forgone to the tune of Rs.44,24,760/- (Rupees Forty Four Lakhs Twenty Four Thousand and Seven Hundred and Sixty Only) should be paid by the owner. 2.PD....