1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 7064 OF 2009 Vijaykumar G. Ramchandani .. Petitioner V/s Union of India & Ors. .. Respondents Mr. Mihir Desai with Mr. Rui Rodrigues and Mr. Ashok Singh for the petitioner. Mr. P.S. Jetly with Mr. J.B. Mishra for the respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATE : 1ST OCTOBER 2009 P.C. : 1. Summons has been issued to the petitioner under section 108 of the Customs Act in the mater of a vehicle which was the subject matter of assessment proceedings. The petitioner has come to this Court challenging the said summons on the ground that it is without jurisdiction. 2. On behalf of the respondents, it is submitted that information has come in their possession that the vehicle was not a new vehicle at the time of import, but a second hand vehicle and consequently the duty chargeable 2 would be at the rate of 165% and not 113% as adjudicated. Learned counsel for the respondents, on instructions from the officer present in Court, makes a statement that they will not arrest the petitioner nor detain the vehicle. 3. In these circumstances, in our opinion, considering the provisions of the Customs Act, it would not be possible to interfere with the issue of summons in exercise of our extraordinary jurisdiction. Statement made on behalf of the respondents is accepted. 4. With the above observations, the petition is dismissed. All contentions raised in the petition are open to the petitioner in appropriate proceedings. The petitioner to appear before the respondent no.3 along with the vehicle for inspection. (D.G. KARNIK, J.) (F.I. REBELLO, J.)