In a writ petition filed by a petitioner intercepted with gold baggage, the High Court directed the Customs Commissioner to decide the pending departmental appeal expeditiously within four months.
Directed the 2nd respondent to decide the pending customs appeal within four months of receiving the judgment copy.
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 MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 16TH DAY OF JANUARY 2024 / 26TH POUSHA, 1945 W.P.(C) NO.1620 OF 2024
PETITIONER:
RASHEED HAMEED, AGED 48 YEARS, S/O.HYDROS KUNJI HAMEED, KOTTAKUZHI HOUSE, KRISHNAPURAM P.O, OACHIRA, ALAPPUZHA, KERALA, PIN-690 533.
BY ADV. HAARIS MOOSA
RESPONDENTS:
1 COMMISSIONER OF CUSTOMS (APPEALS), CENTRAL TAX CENTRAL EXCISE AND CUSTOMS, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI, PIN-682 018.
2 COMMISSIONER OF CUSTOMS (PREVENTIVE), 5TH FLOOR, CATHOLIC CENTRE, BROADWAY, KOCHI, PIN-682 031.
3 SUPERINTENDENT OF CUSTOMS, CUSTOMS PREVENTIVE COMMISSIONERATE COCHIN, 5TH FLOOR, CATHOLIC CENTRE, BROADWAY, KOCHI, PIN–682 031.
ADV. SREELAL N. WARRIER, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.1620 of 2024
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JUDGMENT
Dated this the 16th day of January, 2024
The present writ petition has been filed seeking the following reliefs:-
a) Issue a writ of mandamus of any other similar writ, order or direction under Article 226 of the Constitution of India calling for the records and proceedings pertaining to the present case from the office of the 1st respondent and after perusing and examining the legality thereof, direct the officers of the 1st respondent to expeditiously consider and dispose of customs Appeal bearing No.5/Cus/Tvm/2023-D dated 15-06-2023 within a period of 2 months from the date of filing of this Writ petition.
b) For any other relief or order deemed fit in the facts and circumstances of the present case and for costs of this petition.”
Superintendent of Customs, AIU, Thiruvananthapuram International Airport and his team enquired two persons including the petitioner in the arrival hall of Terminal 2
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W.P.(C) No.1620 of 2024
of the Thiruvananthapuram International Airport and intercepted a passenger at Customs Baggage Hall, who had arrived by the Air Arabia Flight G-9449 on 01.11.2020 from Sharjah. The person who was intercepted by the Customs team with baggage was the petitioner. The petitioner was found in possession of 344.700 grams of 24K purity gold. After completing the search, the gold was seized from the petitioner. A voluntary statement was recorded under Section 108 of the Customs Act, 1962. Ext.P2 order dated 07.02.2023 was passed. The gold seized from the petitioner has been ordered to be confiscated with an option to redeem the gold at baggage rate on redemption fine of Rs.2,48,000/- and the tariff value of the gold was Rs.15,40,757/-. The penalty of Rs.15,000/- should also be imposed. Against the said order passed by the Joint Commissioner, the department has preferred an appeal through the 1st respondent. The appeal has been pending since 6 months.
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W.P.(C) No.1620 of 2024
the appeal filed by the department against the order, expeditiously.
Considering the said fact, this writ petition is disposed of with a direction to the 2nd respondent to decide the pending appeal against the order in Ext.P2 dated 07.02.2023 expeditiously, within a period of four months from the date of receipt of a copy of this judgment.
DINESH KUMAR SINGH JUDGE
bpr
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W.P.(C) No.1620 of 2024
APPENDIX OF WP(C) 1620/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE CBIC NOTIFICATION NO.6/2014-CUS DATED 06-03-2014 ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, MINISTRY OF FINANCE DEPARTMENT OF REVENUE.
Exhibit P2 TRUE COPY OF THE ADJUDICATION ORDER DATED 07.02.2023 IN ORDER (ORIGINAL)NO.152/2022-23 CUSTOMS (PREV).
Exhibit P3 TRUE COPY OF THE APPEAL BEARING NO.5/CUS/TVM/2023-D DATED 15.06.2023
Exhibit P4
TRUE COPY OF THE COMMUNICATION DATED 11-07-2023 ISSUED BY THE OFFICE OF THE 1ST RESPONDENT TO THE PETITIONER HEREIN EVIDENCING THE FILING OF THE APPEAL BEARING NO.5/CUS/TVM/2023-D
2 issues framed by the court
Whether to direct the lower authorities to expeditiously decide a pending customs appeal regarding gold seizure.
Whether to grant relief under Article 226 for the speedy disposal of the appeal.
2 provisions across 2 enactments
Rasheed Hameed
Commissioner of Customs (Appeals)
Commissioner of Customs (Preventive)
Superintendent of Customs
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
