2024 (2) TMI 1220

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....r Ramamoorthy For the Petitioner : 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....

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.... the diplomat who imported the vehicle and that 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 ....

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....s and circumstances. He also refers to the order 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 La....

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....diplomat who imported it, but after it was transferred to other individuals in India. In those circumstances, it would be onerous and unreasonable to impose the requirement of the execution of a bank guarantee for a sum of Rupees one crore. 6. For reasons set out above, W.P.No.28889 of 2023 is disposed of by modifying the conditions imposed under the impugned order by deleting the requirement u....