JUDGMENT

D.N. PATEL, CHIEF JUSTICE (ORAL)

CM APPL. 8998/2022 (Exemption)

Allowed, subject to all just exceptions.

Application stands disposed of.

W.P.(C) 3110/2022

1. Present Writ Petition has been preferred seeking the following reliefs:

“a. Issue a writ of Certiorari or any other appropriate writ or order or direction thereof, to quash the impugned Seizure Memo bearing DRI /MZU/NS- 1/INT-51(11)/2021/310 dated 27.10.2021 issued by the Respondent no. 1 and pass such further orders as this Hon’ble High may deem fit and proper in the circumstances of the case and thus render justice.

b. Issue a writ of Mandamus and further direct the Respondent No. 1 and Respondent No. 3 to release the seized vehicle, vide Seizure Memo bearing DRI/MZU/NS- 1/INT-51(11)/2021/310 dated 27.10.2021 and pass such further orders as this Hon'ble High may deem fit and proper in the circumstances of the case and thus render justice.

c. Pass any such order or further 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 vehicle. Surprisingly, total ignorance is sought to be made out in this regard.

5. Too much ignorance has been pleaded by the Petitioner.

6. Learned counsel for the Petitioner is also unable to point out the law under which he lays a claim to the release of the seized vehicle. “Ignorantia juris non-excusat” (ignorance of law is no excuse). As per the pleadings, Petitioner is the Chief Executive Officer of a Company, which is engaged in business of sale, service and re-selling of Premier Cars and yet the Petitioner urges that he was neither aware that the import was made misusing the exemption Notification with regard to the customs duty nor was an abettor of the importer. Having dealt in the sale, etc. of the luxury cars over the years, it can hardly be believed that the Petitioner is so ignorant of the liability of payment of customs duty when the cars are imported.

7. Learned counsel appearing on behalf of Respondent No.1 strenuously contends that Petitioner has been totally aware of the misuse of the exemption Notification and the evasion of customs duty and has, in fact, played fraud with the Government, which is evident from the Seizure Memo inasmuch as the Bill of Entry was also forged. For ready reference Paras 2 and 3 of the Seizure Memo (Annexure P-1) read as under:

“2. During the course of the investigation, one TOYOTA VELLFIRE bearing Reg. No. MN01AG5555 was found to be in the possession of Shri Nipun Miglani which was registered in the name of Mohammed Shahid 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 Rs. 55,00,000/- which was imported into India in the name of foreign diplomat by fraudulently availing the exemption Notification No. 3/57 dated 08.01.1957 and the registration of the said vehicle was done in the name of non-privileged person by forging