SURIYA Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) 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.60,13,920.00. Hence, the said Car has been seized by respondent No.1 and a seizure memo dtd. 16/7/2021 bearing No.DRI/MZU/NS-1/INT-51/2021 vide Annexure - A to the writ petition is issued. Subsequent to the seizure, petitioner claiming to be the owner of the said Car has sought for release of the same. Pursuant to his application, an order of provisional release of goods under Sec. 110A of the Customs Act, 1962 dtd. 29/12/2021 bearing order No.06/PR/OS/2021 bearing S/26-Misc-1195/2021- 22/Grp.5B JNCH has been passed by the respondent No.3. Aggrieved by the seizure as well as the terms of the order of the provisional release, the instant writ petition is filed.

(2.) During the course of the arguments, the learned counsel for the petitioner submitted that the matter requires adjudication in terms of the provisions of the Customs Act , 1962 and in the instant writ petition, he limits his challenge only to the terms of the order of provisional release of goods under Sec. 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 following terms:-

(3.) Learned counsel appearing for the respondents submits that the duty that has escaped is Rs.60,13,920.00 and the petitioner is liable to pay the sum along with the interest and penalties and further contends that the conditions are in accordance with law and prays for dismissal of the writ petition.