Dismissed

Joint Commissioner of Customs v. M/S Pavan Enterprises

Karnataka HC13 Jun 2023WA/1021/2022

Case brief

AI extract

What is this about?

The High Court dismissed a writ appeal filed by the Customs department regarding a writ petition that directed the release of goods held in warehouse. The goods were already released, rendering the issues moot, though the legal questions were kept open. The court disposed of an interim application.

What did the court decide?

Writ appeal dismissed; Impugned direction to release goods deemed complied; remaining claims disposed of academically.

Joint Commissioner of Customs Vs M/S Pavan Enterprises — Customs and Excise | Karnataka HC (2023)

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1 - NC: 2023:KHC:20326-DB WA No. 1021 of 2022

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 13^TH DAY OF JUNE, 2023

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PRESENT

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THE HON'BLE MR JUSTICE P.S.DINESH KUMAR

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AND

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THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA

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WRIT APPEAL NO. 1021 OF 2022 (T)

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Digitally signed by ANUSHA V Location: HIGH COURT OF KARNATAKA

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BETWEEN:

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JOINT COMMISSIONER OF CUSTOMS O/O THE ADDITIONAL COMMISSIONER OF CUSTOMS, BENGALURU CITY CUSTOMS COMMISSIONER INLAND CONTAINER DEPORT WHITE FILED BANGALORE-560 066.

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THE COMMISSIONER OF CUSTOMS (APPEALS), BENGALURU 4^TH FLOOR BMTC BUILDING ABOVE BMTC BUS STAND OLD AIRPORT ROAD, DOMLUR BANGALORE-560 071.

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THE CHIEF COMMISSIONER OF CUSTOMS BENGALURU CUSTOMS ZONE C. R. BUILDING, QUEENS ROAD BANGALORE-560 001. …APPELLANTS

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(BY SHRI. JEEVAN J. NEERALGI, AGA)

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AND:

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M/s. PAVAN ENTERPRISES REPRESENTED BY ITS PROPRIETOR SHRI. VINU VARGHEESE EP-V/67A, EPPIKKAD POST EDAPATTA MALAPURAM DISTRICT KERALA-679 326. …RESPONDENT

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NC: 2023:KHC:20326-DB WA No. 1021 of 2022

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THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE PARA 8 OF THE JUDGMENT DATED 18.08.2022 PASSED BY THE LEARNED SINGLE JUDGE BENCH IN WP No.15906/2022, IN THE INTEREST OF JUSTICE AND EQUITY.

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THIS WRIT APPEAL, COMING ON FOR PRELIMINARY HEARING , THIS DAY, P.S.DINESH KUMAR, J. , DELIVERED THE FOLLOWING:

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JUDGMENT

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This appeal is considered both on merits and delay.

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Customs department has challenged the order dated August 18, 2022 in W.P.No.15906/2022, whereunder appellants have been directed to release the goods within a week from the date of receipt of a copy of that order.

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Shri Jeevan J.Neeralgi, learned AGA for the appellants-Revenue, in his usual fairness, submitted that the said direction has been complied with. However, the department has filed this appeal as questions of law are involved.

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NC: 2023:KHC:20326-DB WA No. 1021 of 2022

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According to Shri Neeralgi, the writ petitioner did

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not file any application for release of goods when the matter was pending before the original authority i.e., nor before the Commissioner of Customs (Appeals) nor the CESTAT¹ . Whilst the matter was pending before the CESTAT, the instant writ petition was filed with a prayer inter alia to release goods.

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According to him, questions of law are,

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Firstly, whether the writ petitioner could maintain the writ petition without making necessary application before the adjudicating authority or before the CESTAT seeking release of goods; and

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Secondly, whether the adjudicating authority could release the goods when the matter was pending before this court.

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In any event, the goods have been released in favour of the assessee. In our view, the issues are rendered academic. Keeping open the questions of law raised by the department, this appeal is dismissed

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1 The Customs Excise and Service Tax Appellate Tribunal

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NC: 2023:KHC:20326-DB WA No. 1021 of 2022

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reserving liberty to the department to urge the questions of law in an appropriate case.

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Consequently, I.A.No.1/2022 stands disposed of .

No costs.

Sd/JUDGE

Sd/JUDGE

List No.: 2 Sl No.: 4

Joint Commissioner of Customs v. M/S Pavan Enterprises

Case brief

What is this about?

What did the court decide?

Joint Commissioner of Customs v. M/S Pavan Enterprises

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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Statutes considered

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