2024 (2) TMI 1220

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.... : Mr. Hari Radhakrishnan for Mr. Kumarpal R Chopra For the Respondents : Mr. V. Sundareswaran, Senior Standing Counsel ORDER An order dated 13.07.2022 directing the conditional provisional release of a Toyota Land Cruiser vehicle bearing Registration No.PB-36J- 7999 is under challenge. 2. The above mentioned vehicle was imported into India by Mr.Khou Zaiyaoza, who was then a diplomat of the E....

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....at the petitioner should not be mulcted with the liability of paying the entire differential duty and executing a bank guarantee for a sum of Rupees one crore. He points out that the diplomat concerned and the Embassy of the Lao People's Democratic Republic admitted liability to discharge customs duty, as recorded in paragraph 5.1 of the show cause notice dated 27.09.2022. By referring to orde....

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....r of this Court in W.P.No.7522 of 2023 dated 09.08.2023, whereby a similar writ petition was dismissed. He also refers to paragraph 5.3 of the show cause notice dated 27.09.2022 to contend that Mr.Jatin Ahuja of Big Boy Toys had agreed to bear liability and not the diplomat concerned. 5. The import was made by the Third Secretary, Embassy of the Lao People's Democratic Republic, New Delhi. Bo....