Granting of conditional interim custody of vehicles on imports of Luxury Cars under diplomatic privilege to escape duty

Arun Fabricators Vs Additional Director General (Madras High Court) Conclusion: Writ petition challenging the seizure and confiscation of the vehicle involving misuse of diplomatic privileges to evade customs duty on imported vehicles was disposed of by High Court by granting interim release of the vehicle to assessee subject to condition that assessee will pay a fine of ₹19 lakhs and a penalty of ₹1 lakh and should not sell, alienate, or encumber the vehicle pending the outcome of the appeal before Commissioner (Appeals). Held: Assessee was a Chennai-based partnership firm, had purchased...