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DELHI HIGH COURT
S.MURALIDHAR, VIBHU BAKHRU
Raman Sood – Appellant
Versus
Union of India – Respondent


ORDER

1. The challenge in this writ petition is to the impugned order dated 6th March 2000 passed by the Customs Excise & Gold (Control) Appellate Tribunal (`CEGAT') disposing of the Department's appeal against the order-in-original dated 27th December 1996 and to the consequent demand notice dated 13th December 2002 issued by the Department to the Petitioner demanding custom duty amounting to Rs.5,35,118.

2. While directing to issue Rule D.B on 8th August 2003, the Court stayed the operation of the aforementioned demand notice.

3. The facts leading to the present writ petition are that under CARNET-DE-Passage permit Scheme (`Carnet Scheme'), 34 cars were imported in India and cleared without payment of custom duty subject to the condition that they are re-exported within six months. It appears that the Enforcement Directorate (`ED') seized 13 of the 34 cars on the ground that they failed to comply with the said condition of re-export within six months. One of the cars of make Mercedes Benz forms the subject matter of the present petition.

4. One Mr. A. Hasanjee, who is a British national holding British passport, brought the said car to India some time in 1984. The said ca

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