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2015 (11) TMI 200 - PATNA HIGH COURT

2015 (11) TMI 200 - PATNA HIGH COURT - 2015 (325) E.L.T. 20 (Pat.) - Provisional release of vehicle in terms of provisions contained in Section 110A of the Customs Act, 1962 - whether the condition(s) as imposed by the respondent for provisional release of the vehicle is onerous and smacks of whims of the Customs Authority - Held that:- Respondent is directed in the light of order release the vehicle of the petitioner bearing Registration No. BR-05G-7812 on execution of the bond for full seizure .....

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. The petitioner has filed rejoinder thereto. Dispute in the present case is the terms/conditions on which the vehicle, which admittedly belonged to the petitioner, could be released provisionally. It is the case of the petitioner that he owns a pick-up van bearing Registration No. BR-05G-7812. It was hired by someone for carrying goods. It was subsequently found that the vehicle of the petitioner was carrying bettle nuts and other articles of foreign origin. The Customs Department seized the ve .....

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e vehicle (pick-up van) on certain condition(s). The conditions imposed can be appreciated on reading the relevant part of the order which is extracted hereinbelow: Considering the facts and circumstances of the case, the Joint Commissioner of Customs, Patna has been pleased to order for provisional release of Tata 407 Pick-up Van bearing Regn. No. BR-05G-7812 valued at ₹ 7,00,000/-, seized by the Officer of Customs (P) Hqrs., Patna on 23.12.2014 vide Unit Case no. 09/2014-15, to its legal .....

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ease of the vehicle/article on execution of bond for full seizure value. However, in some other cases, considering the severity of the allegation, the vehicle was directed to be provisionally released on execution of bond and deposit of part/portion of the seized value of the vehicle/article. He has relied in this regard on diverse orders passed by the respondents as contained in Annexure-5 series. The Counsel has also submitted that if the Court on the basis of pleadings on record as also the r .....

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