JUDGMENT

Ujjal Bhuyan, J. - Heard Dr. Sujay Kantawala, learned counsel for the petitioner and Mr. Jetly, learned senior counsel along with Mr. Mishra, learned counsel for the respondents.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks a direction to respondent Nos.2 and 3 to provisionally release the car imported by the petitioner and which has been seized by the said respondents vide seizure memo dated 20.03.2020 (Exhibit-B to the writ petition).

3. Case of the petitioner is that he has imported one brand new 2019 RHD Ford Mustang GT Coupe four passenger sports car for an amount of USD 46,730 vide bill of entry dated 11.01.2020.

4. The imported car was detained by the customs authorities and was ultimately seized on 20.03.2020. Presently it is under the custody of the Customs Department. According to the petitioner, he has deposited the customs duty on account of import of the said vehicle amounting to Rs.72,48,875.00. The declared assessable value of the vehicle is Rs.33,71,569.00. Petitioner requested the authority for provisional release of the vehicle. However, no decision was taken on such request of the petitioner. In such circumst