2023 (8) TMI 1437

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....USTICE C.SARAVANAN For Petitioner : Mr.L.Gokulraj For Respondents : Mr.V.Sundareswaran ORDER The petitioner appears to have purchased a motor vehicle bearing registration No.PB 36J 9799 which was imported by importer under Notification No.3/57 dated 08.01.1957. The Notification allows certain categories of privileged person to import car without payment of customs duty. The Bill of Ent....

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.... respondent has asked the petitioner to pay the differential tax of Rs.67,74,840/- and to execute the bond for Rs.33,21,000/- and also to execute a bank guarantee of Rs.1,50,00,000/-. Prima facie, the import of the vehicle was contrary to Show Cause Notice view to avoid customs duty. 3. Therefore, there is no merits in the present Writ Petition. The petitioner has also received Show Cause Notic....