A RATNAM Vs. UNION OF INDIA

JUDGEMENT

(1.) BY consent of parties, the writ petition itself is taken up for final disposal.

(2.) ONE person by name Noni Eraehchsson imported a car AUDI-80, Model 1988 (Non-A.C.) bearing registration number GKS-70 through Bombay Part. This was allowed to be cleared on payment of a duty of Rs. 3, 45, 000/- on 7-12-1988. According to the petitioner, the horse power of the vehicle is only 1595.

(3.) ON 16-01-1990, the Directorate of Revenue Intelligence, Madras, issued a notice to the petitioner stating that the horse power of the vehicle has been mis-declared as 1590-1595, but the actual c.c. of the car is 1781-1800 attracting higher levy of customs duty. An order under Section 111(a) of the Customs Act was issued asking the petitioner not to part with the vehicle. This was followed by the impugned order dated 12-2-1990 in which the petitioner has been called upon to execute a bond with bank guarantee equivalent to the differential duty of Rs. 4, 75, 818.68 together with a simple bond to cover ITC angle, fine and penalties if any that may be imposed. Challenging the correctness of this order, the present writ potition has been filed.