Rolls Royce back in India -107% or not

Rolls Royce is available in India through a local dealer for the 1st time in almost 50 years. Although there is a steep 107% duty on luxury cars in India, there is apparently a lot of interest in the return of the Rolls.
How many people actually pay that tax? Methinks those actually rich enough are probably connected enough to circumvent such a huge levy.
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