ARIJIT BANERJEE,J. - (1.) An order dated 11 June, 2013 passed by the Addl. Commissioner of Customs (Port), Kolkata being the respondent no. 1 (hereinafter referred as the 'respondent') on an adjudication proceeding ordering confiscation of a vehicle imported by the petitioner, directing the petitioner to pay differential duty amounting to Rs. 25,91,844/- and penalty of equal amount and further penalty of Rs. 2 lacs imposed on the petitioner, is under challenge in the present writ application. Admitted facts of the case:-
(2.) The petitioner imported a motor vehicle, viz, a right hand drive Hummer H2 SUV in the year 2007 upon payment of concessional customs duty of Rs. 26, 59,584/-. The import of the said vehicle in the petitioner's name was arranged by one Kailash Palany.
(3.) On the basis of investigation, a show-cause notice dated 13 September, 2012 was issued to the petitioner and six other persons involved in the import of the vehicle, under Sec. 124 of the Customs Act , 1962 read with the proviso to Sec. 28 of the Act.;