Anns International Convention and Exhibition Centre v. Commissioner of Customs

Kerala HC13 Mar 2019WA/749/2019

Case brief

AI extract

What is this about?

Writ Appeal dismissing challenges to a Writ Petition order releasing detained goods. The Court recorded an undertaking that goods would be released within two weeks after valuation and modified the report as per the appeal.

What did the court decide?

Impugned judgment modified; undertaking recorded that goods will be released within two weeks of valuation completion.

Anns International Convention and Exhibition Centre Vs… — Customs and Excise | Kerala HC (2019)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

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THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI

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WEDNESDAY,THE 13TH DAY OF MARCH 2019 / 22ND PHALGUNA, 1940

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WA.No. 749 of 2019

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AGAINST THE JUDGMENT IN WP(C) 1886/2019 of HIGHCOURT

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APPELLANT/PETITIONER:

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M/S ANNS INTERNATIONAL CONVENTION AND EXHIBITION CENTRE REPRESENTED BY ITS PROPRIETOR, ARAKKANTIL OOMMEN IYPPE, AGED 63 YEARS, S/O. A.E. OOMMEN, R/O. ARAKKANTIL PUTHEN VEEDU, ANGADICAL, ALLEPPY - 689 122

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BY ADVS. SRI.P.A.AUGUSTIAN SMT.CIMY VARGHESE SMT.LINDA.M.J. SRI.M.A.BABY

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RESPONDENTS/RESPONDENTS:

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1 COMMISSIONER OF CUSTOMS

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CUSTOMS HOUSE, WILLINGTON ISLAND, COCHIN - 682 009

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2 ASSISTANT COMMISSIONER OF CUSTOMS (IMPORT) OFFICE OF THE COMMISSIONER OF CUSTOMS , CUSTOMS HOUSE, COCHIN - 682 009

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SC,CBEC- SRI. SREELAL N. WARRIER

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THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.03.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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WA.No. 749 of 2019

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JUDGMENT

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The petitioner in WP(C) No.1886/2019 is challenging the judgment of the learned Single Judge, dated 29.01.2019.

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Goods imported by the appellant was detained by the respondents suspecting evasion of payment of customs duty. The appellant approached this Court seeking release of the goods based on the offer made to furnish bank guarantee for the value of the goods in tune with Ext.P5 valuation taken by a Chartered Engineer, who according to the petitioner, is a valuer approved by the Department. While considering the writ petition, the respondents submitted that they are prepared to release the goods pending finalisation of the proceedings, subject to condition of the appellant furnishing bank guarantee to the tune of an independent valuation which will be undertaken by the Department. The learned Judge had disposed of the writ petition by directing release of the goods on the appellant executing bond and on furnishing bank guarantee based on the valuation to be conducted by the Department. It was made clear that, if the appellant wants to be present at the time of the valuation, he can choose so either through himself or through his agent. It was further insisted in the judgment that, before release of goods, the appellant shall also appear before the Investigating Officer for giving

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WA.No. 749 of 2019

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statement.

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The judgment is impugned mainly on two grounds. One being that, no time limit is stipulated for release of the goods and therefore the Department is delaying the matter. Secondly, it is contended that, insistence for appearance of the petitioner before the Investigating Officer, imposed as a pre-condition for release of goods will cause difficulty, because the petitioner is at present abroad. It is contended that a statement of the petitioner under Section 108 of the Customs Act has already been recorded.

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The learned Standing Counsel appearing for the respondents submitted that, the process of valuation is going on and it will be completed immediately. It is undertaken that if the appellant is prepared to furnish the bank guarantee as well as to execute the bond immediately after completion of the valuation, the goods can be released pending finalisation of the investigation, at the most within a period of two weeks from today. The above undertaking is hereby recorded.

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With respect to the other contentions regarding recording of the statement, it is undertaken on behalf of the appellant that the appellant will appear for the purpose of investigation at any point of time before the Investigating Officer, if notice/summons in that

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WA.No. 749 of 2019

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respect is issued in his address in Kerala, in advance, atleast granting time of two weeks. The said undertaking is also recorded.

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Subject to the observations contained herein above, the appeal is hereby disposed of. The impugned judgment will stand modified as above.

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Sd/-C.K.ABDUL REHIM

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JUDGE

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Sd/-R. NARAYANA PISHARADI

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JUDGE

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lsn

Anns International Convention and Exhibition Centre v. Commissioner of Customs

Case brief

What is this about?

What did the court decide?

Anns International Convention and Exhibition Centre v. Commissioner of Customs

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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