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2022 (3) TMI 240 - DELHI HIGH COURTSeizure of seized vehicle - Bill of Entry was also forged - fraudulent availment of benefit of the exemption N/N. 3/57 dated 08.01.1957 - HELD THAT:- A perusal of the Seizure Memo impugned in the writ petition shows that the car in question was imported into India in the name of a diplomat by fraudulently availing the benefit of exemption Notification No.3 of 57 dated 08.01.1957. The vehicle was detained for further investigation and it was found that the registration of the vehicle was done in the name of a non-privileged person by forging the Bill of Entry and other documents and accordingly seized under Section 110 of the Customs Act, 1962, under a reasonable belief that the vehicle was liable to confiscation under the provisions of the said Act. The Petitioner is unable to render any justification for claiming the release of the vehicle and as aforementioned has not been able to explain as to how he came in possession of the vehicle. In view of the allegations in the Seizure Memo and in the absence of the justification or grounds for release of the vehicle as well as considering the fact that as per the Seizure Memo, the Bills of Entry were forged and benefit of the exemption Notification was wrongly availed, we see no reason to interfere and set aside the Seizure Memo, at this stage. The present writ petition is wholly frivolous and misconceived and there are no reason to entertain the writ petition - petition is dismissed with costs of ₹ 1,00,000/-, to be deposited by the Petitioner with the Delhi State Legal Services Authority, within five weeks from today.
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