PRANAVBHAI AMBALAL PATEL Vs. ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF REVENUE INTELLIGENCE AHMEDABAD

JUDGEMENT

(1.) In the present writ petition, the petitioner has assailed the action of the respondents in detaining his car, which was imported against Bill of Entry No.7472252 dtd. 26/12/2024.

(2.) The petitioner purchased a vehicle, being a Toyota Land Cruiser, for a total price of USD 54,000 from Japan on 13/12/2024. The car was shipped against a Sea Waybill/Bill of Lading on 23/12/2024. Upon arrival of the goods, Bill of Entry bearing No.7472252 dtd. 26/12/2024 was filed after declaring the description of the vehicle and an assessable value of USD 54,000. The out-of-charge was given to the petitioner on 2/1/2025, after proper assessment and examination.

(3.) The petitioner paid stamp duty of Rs.14,621.00 on the vehicle on 30/12/2024 and also paid the applicable customs duty amounting to Rs.99,78,795.00 on 31/12/2024. The petitioner also got the car insured. However, the registration number was awaited.