2022 (6) TMI 1342

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.... -<br>Customs<br>HON'BLE MR. JUSTICE M.I.ARUN FOR THE PETITIONER : BY SRI.DERRICK SAM, ADV. AND SRI.PRAKASH D., ADV FOR THE RESPONDENT : BY SRI.JEEVAN J. NEERALGI, ADV ORDER A Range Rover Sport 5.0 SVR Car bearing Reg. No.PB-36-H-0900 has been imported to India by evading duty by fraudulently availing duty exemption to a tune of Rs.60,13,920/-. Hence, the said Car has been seized by respond....

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.... the instant writ petition, he limits his challenge only to the terms of the order of provisional release of goods under Section 110A of the Customs Act, 1962. It is contended that subsequent to the seizure, there has been a provisional order passed releasing the vehicle. However, the terms imposed are harsh and arbitrary and requires to be set aside. The order of release is subjected to the follo....

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....ly) having clause binding the issuing bank to keep it renewed and valid till final adjudication of the case, 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." 3. Learned counsel appearing for the respondents submits that the duty t....

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....1962 bearing Order No. 06/PR/OS/2021 bearing S/26-Misc-1195/2021-22/Grp.5B JNCH dated 29.12.2021 issued by the respondent No.3 is modified as follows:- (i) The beneficial owner shall pay 50% of differential duty out of Rs.60,13,920/- and execute bank guarantee in respect of other 50% and shall keep it renewed and valid till final adjudication of case, or in the event of non-renewal of Bank Guara....