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2022 (10) TMI 1138 - KERALA HIGH COURTSeeking provisional release of vehicle - illegal importation - the only allegation against the petitioner is that the petitioner did not undertake proper due diligence before purchasing the vehicle and therefore, the show cause notice proposes to impose the penalty on the petitioner for the same - HELD THAT:- The show cause notice (Ext.P7) proceeds on the basis that the petitioner had purchased the vehicle from a second hand car dealer in Chennai. At present there is nothing in the show cause notice which suggests that the petitioner was aware of the fact that the vehicle in question was brought into the country without payment of duty for use of the Cambodian Embasssy and was thereafter, it was surreptitiously sold without payment of the necessary Customs Duty. The petitioner shall pay 50% of the customs duty mentioned in Ext.P5 and will also execute a bank guarantee for the balance 50%. The bank guarantee will be kept alive till the proceedings are completed in the matter - The petitioner shall execute a bond for a sum of Rs.84 lakhs (PD Bond) in the manner prescribed by the 3rd respondent. Writ petition is allowed.
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