The High Court of Kerala dismissed the writ appeal filed by a person without GST registration. The court held that gold release is conditional on GST rules. No modification of Single Judge's directions was made.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
FRIDAY, THE 7TH DAY OF JUNE 2024 / 17TH JYAISHTA, 1946
WA NO. 311 OF 2024
AGAINST THE ORDER/JUDGMENT DATED IN WP(C) NO.22505 OF 2023 OF HIGH COURT OF KERALA
APPELLANT/PETITIONER
VIJAYAN N., AGED 39 YEARS S/O. NARAYANAN, 304, KAVATH VEEDU, NELLIYANKUNNAM, ALATHUR GRAMA PANCHAYATH, PALAKKAD., PIN - 678541
BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL
RESPONDENTS/RESPONDENTS
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.No.311 of 2024
2
J U D G M E N T
============
Dr. A.K.Jayasankaran Nambiar, J.
Taking note of the fact that the appellant before us is a person who does not have a registration under the GST Act, we believe that the release of the gold to the appellant by the Customs Department can be only on the conditions stipulated in the judgment rendered in this writ appeal.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
smm
W.A.No.311 of 2024
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APPENDIX OF WA 311/2024
PETITIONER ANNEXURES Annexure A1 COPY OF THE UNDERTAKING CUM BOND DATED 22.03.2024 Annexure A2 ORIGINAL COPY OF THE UNDERTAKING CUM BOND DATED 25.05.2024
1 issue framed by the court
Whether the Appellant, who does not have a registration under the GST Act, can obtain release of gold based on the directions issued by the learned Single Judge.
2 provisions across 2 enactments
VIJAYAN N.
THE COMMISSIONER OF CUSTOMS (PREVENTIVE UNIT), OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTIVE), 5TH FLOOR, CATHOLIC CENTRE, BROADWAY, COCHIN.
THE SUPERINTENDENT OF CUSTOMS (PREVENTIVE UNIT) PALAKKAD
UNION OF INDIA, MINISTRY OF COMMERCE AND INDUSTRY
A.K.JAYASANKARAN NAMBIAR
SYAM KUMAR V.M.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
