TMI Blog2022 (3) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ms 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her orders that this Hon'ble Court may deem just and fair in the facts of the case in the interests of the justice. It is prayed accordingly. 2. We have heard learned counsels appearing on behalf of the parties and looked into the facts and circumstances of the case. 3. Petitioner lays a challenge to the Seizure Memo dated 27.10.2021 whereby Respondent No.1 has seized the vehicle TOYOTA VELLFIRE bearing Registration No. MN01AG5555, the other details whereof are given in the impugned Seizure Memo. 4. Learned counsel appearing on behalf of the Petitioner is unable to point out in what capacity the Petitioner seeks release of the seized vehicle as he is neither the purchaser nor the owner nor an importer of the said vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hahid Katerwala. Since the said vehicle was imported in the name of diplomat by fraudulently availing the benefit of the exemption Notification No. 3/57 dated 08.01.1957, the said vehicle was detained for further investigation vide Panchanama dated 27.10.2021. The details of the said vehicle are as under: 1. Registration Certificate No.-MN01AG5555 2. Make- TOYOTA VELLFIRE, 2016 3. Registered in the Name of -Mohammed Shahid Katerwala 4. Chassis No.- GGH 30-0003576 3. Now therefore, the said Toyota Vellfire, imported under Bill of Entry No. 2613425 dated 28.03.2019 having estimated market value of ₹ 55,00,000/- which was imported into India in the name of foreign diplomat by fraudulently availing the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 10. Learned counsel for 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. 11. In our view, the present writ petition is wholly frivolous and misconceived and we see no reason to entertain the writ petition. The same is accordingly dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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