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2021 (2) TMI 262 - HC - CustomsProvisional release of seized conveyances alongwith the goods - allegation is that that the vehicle in question was found to have carried smuggled imported goods - corrigendum issued belatedly after issuance of SCN after this Hon'ble Court was seized of the matter - section 110(2) of the Customs Act - HELD THAT:- Petitioner has been belatedly issued the corrigendum to the show cause notice on 21.12.2020 that too after this Hon'ble Court was seized of the matter. This Court had issued notice on 02.12.2020 noting the grievance of the petitioner that his vehicle continued to remain under seizure without any show-cause notice being issued for more than one year thus being violative of section 110(2) of the Customs Act. Therefore action of issuing corrigendum to the petitioner after the High Court had taken cognizance of the grievance of the petitioner has rendered such action highly questionable. That apart it is clearly discernible that there is a clear distinction between the conveyance used to transport the seized goods and the action of the importer which will be the subject matter of investigation. Both the issues relate to two different parties. On perusal of the extracts of statements reproduced in the show cause cum demand notice dated 29.09.2020, it prima facie, appears that though the petitioner's vehicle was hired for transportation of the seized goods, petitioner had no direct or indirect role in so far as the tampering and removal of goods was concerned - the grievance of the petitioner expressing hardship on account of availing bank loan for purchase of the seized vehicle; that he is paying monthly EMI of ₹ 33,437.00 to the bank; since 04.11.2019 his vehicle is lying stationery and not in use; it was his only source of income and he has no connection with the importer needs consideration. The impugned action of seizure of the petitioner's vehicle No.MH-46-H- 1284 as well as the order for provisional release of the vehicle calls for interference - The provisional release order dated 14.07.2020 at Exhibit 'D' to the writ petition for release of vehicle No.MH-46-H-1284 of the petitioner is modified as under:- a. The petitioner shall furnish a bond for 10% of the value of goods seized as a pre condition for release of vehicle No.MH-46-H-1284; b. The petitioner shall furnish an undertaking that he shall cooperate with the investigation and appear before the investigating authorities as and when required. Subject to compliance of the above two conditions, the above vehicle of the petitioner shall be released forthwith - Appeal allowed in part.
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