2023 (4) TMI 791
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....for the Petitioner submits similar course of action adopted in the order passed in Writ Petition No. 6771/2022 be adopted in the present case. The order dated 21 December 2022 passed in Writ Petition No. 6771/2022 reads as under: "The Petitioner has challenged the order dated 20 January 2022 passed by the Respondents in furtherance of seizure memorandum dated 14 July 2021. Respondent No.3, by the impugned order while granting provisional release of the goods has imposed certain conditions which the Petitioner contends of major oppressive and harsh. Respondent No.3 has directed the release of the vehicle provisionally under section 110A of the Customs Act, 1962 subject to fulfillment of the following conditions : "1. The beneficial owne....
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....stom Appeal No. 32 of 2019 dated 13 September 2019. The learned Counsel for the Petitioner, on the other hand, contends that since the entire action is without jurisdiction, the Petitioner need not be relegated to the alternate remedy of appeal. The learned Counsel for the Petitioner contends that seizure of the vehicle was effected by the Officer of Respondent No. 1- Directorate of Revenue Intelligence and he was not the Proper Officer under the Act of 1962 as per decision of the Hon'ble Supreme Court in the case of Canon India Pvt. Ltd. Vs. Commissioner of Customs 2021 (376) ELT 3 (SC). The learned Senior Advocate for the Respondents then sought to contend that pursuant to the Finance Act, amendment has been incorporated from 30 March 202....
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....ate of Revenue Intelligence & Others Writ Petition No. 17928 of 2022 (T-Cus) dated 29 September 2022 and the High Court of Kerala in the case of Rev. Fr. Dr. George Abrahim versus The Deputy Director, Directorate of Revenue Intelligence & Others Writ Petition (C) No. 24916 of 2022 dated 18 October 2022. 4. We have perused the decisions relied upon by the parties. It is not in dispute before us that these are regular release of the vehicles to the buyers out of the same alleged large scale scam involving expensive higher vehicles. In the case of Shri. Suriya s/o. Arjunan (supra), the High Court of Karnataka has directed the Petitioner therein to deposit 50% of differential duty and execute bank guarantee in respect of other 50%, and execu....
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....a and Kerala should not be adopted for the purpose of granting ad-interim order in this petition. In fact, we are retaining the deposit of differential duty in the first clause and not bifurcating for 50% of the bank guarantee. 8. Accordingly, by way ad-interim order, we direct that clause 3 of the impugned order shall stand suspended if the Petitioner complies with clause nos. 1 and 2 of the impugned order, subject to further order. The Petitioner shall keep the vehicle in good condition and shall not create third party rights in respect thereof, and shall produce the vehicle before the concerned Respondents as and when demanded. 9. Since we have kept the issue of availability of statutory appeal open as above, the Petitioner is put ....