JENNIS K.L V. THE COMMISSIONER

WP(C)/8071/2021

AI Insights

In this writ petition, the petitioner, Jennis K.L, challenged the actions of the respondents concerning the detention of goods. The petitioner had previously applied for the provisional release of these goods under Section 110A of the Customs Act, 1962, but claimed that the application was not being considered. The respondents argued that the petitioner had an alternate and efficacious remedy under the same section. The court, acknowledging the pending application, directed the first respondent to expedite the decision-making process and set a specific date for the petitioner to appear for a hearing.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 726544 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-03-2021
• Assessment Year: misc
• Laws Referred To: Customs Act, 1962
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: DINESH RAO
• Assessee Lawyers: RAJIT
• Keywords: Customs Act; Pending Application; Provisional release of goods; Writ petition
• Section: 110A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR MONDAY, THE 29TH DAY OF MARCH 2021 / 8TH CHAITHRA, 1943 WP(C).No.8071 OF 2021(H) PETITIONER: JENNIS K.L AGED 53 YEARS S/O LONAPPAN,KOTTALUKARAN HOUSE, NAMBIAR ROAD,P.O.,PUTHUR,THRISSUR TALUK, THRISSUR DISTRICT-680014. BY ADV. SRI.RAJIT RESPONDENTS: 1 THE COMMISSIONER CUSTOMS PREVENTIVE COMMISSIONERATE,COCHIN-682031. 2 INSPECTOR,RAILWAY PROTECTION FORCE/CRIME INTELLIGENCE WING(RPF/CIB), PALAKKAD-678001. BY ADV. SRI.DINESH RAO THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8071 OF 2021(H) 2 A.M.BADAR, J =============================================== WP(C) No. 8071 of 2021 ============================================== DATED THIS THE 29th day of March, 2021 J U D G M E N T Heard the learned counsel for the petitioner at sufficient length of time. Though the learned counsel for the petitioner has sought to demonstrate the entire action taken by the respondent which is impugned in the instant petition as illegal, the learned counsel for the respondents no. 1 and 2 who has appeared before this Court by taking notice submits that the petitioner has alternate and most efficacious remedy of getting the goods released provisionally. The learned counsel for the petitioner submits that the petitioner has already preferred such application under Section 110A of the Customs Act, 1962 before the 1st respondent on 16.03.2021, but the same is not considered by the 1st respondent as of date. 2. Considering the fact that the learned counsel appearing for respondent nos. 1 and 2 submits that the petitioner has alternate and most efficacious remedy prescribed by Section 110A of the Customs Act, 1962 and as the said application Ext.P15 is pending consideration of the 1st respondent right from 16.03.2021, the petition is disposed of with the following direction: The 1st respondent is directed to decide the pending application WP(C).No.8071 OF 2021(H) 3 under Section 110A of the Customs Act, 1962 (Ext.P15 of the petition) on or before 02.04.2021. The petitioner is directed to appear before the 1st respondent for the purpose of hearing on the application at Ext.P15 at 11.30 am on 30.03.2021 and then to further abide by the directions of the 1st respondent. The parties to act on authenticated copy of this judgment. The learned standing counsel appearing for respondent nos. 1 and 2 to intimate about this judgment to the 1st respondent for compliance. Sd/- A.M.BADAR Nsd //true copy// PA to Judge JUDGE WP(C).No.8071 OF 2021(H) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE LICENSE ISSUED BY THE THRISSUR CORPORATION DATED 24.08.2013 ALONG WITH TRANSLATION. EXHIBIT P2 A TRUE COPY OF THE LICENSE ISSUED BY THE PUTHUR GRAMA PANCHAYAT FOR MANUFACTURING UNIT OF THE PETITIONER'S ESTABLISHMENT DATED 18.03.2010 ALONG WITH TRANSLATION. EXHIBIT P3 A TRUE COPY OF THE REGISTERATION CERTIFICATE UNDER THE GST DATED 21.09.2017 EXHIBIT P4 A TRUE COPY OF THE REGISTERATION CERTIFICATE UNDER THE KERALA VALUE ADDED TAX RULES DATED 20.08.2009 EXHIBIT P5 A TRUE COPY OF THE GST RETURNS FILED IN THE PERIOD OF 2020-2021 BY THE PETITIONER EXHIBIT P6 TRUE COPY OF THE LATEST AUDITED BALANCE SHEET OF THE PETITIONERS ESTABLISHMENT DATED 31.03.2020 EXHIBIT P7 A TRUE COPY OF THE INCOME TAX RETURNS FILED BY THE PETITIONER FOR THE YEAR 2020-2021. EXHIBIT P8 A TRUE COPY OF THE STOCK STATEMENT MAINTAINED BY THE ESTABLISHMENT OF THE PETITIONER DATED 11.03.2021 EXHIBIT P9 A TRUE COPY OF THE DOCUMENTS ISSUED BY THE JEWELLER GRT JEWELLERS EVIDENCING THE VALID IMPORT OF THE GOLD BULLION DATED 09.03.2021 EXHIBIT P10 A TRUE COPY OF THE DOCUMENTS EVIDENCING THE OWNERSHIP OF THE REFINED GOLD AND HANDING OVER OF THE GOLD ORNAMENTS BY SARAVANA STORES BRAMANDAMAAI PRIVATE LIMITED DATED 08.03.2021 EXHIBIT P11 A TRUE COPY OF THE ARREST MEMO ISSUED BY THE 2ND RESPONDENT DATED 18.03.2021 EXHIBIT P12 A TRUE COPY OF THE DETENTION MEMO ISSUED BY THE 2ND RESPONDENT DATED 12.03.2021. WP(C).No.8071 OF 2021(H) 5 EXHIBIT P13 A TRUE COPY OF THE DOCUMENT EVIDENCING DATED 20.03.2020 EXHIBIT P14 A TRUE COPY OF THE SANCTION ISSUED BY THE SOUTH INDIAN BANK DATED 08.06.2020. EXHIBIT P15 A TRUE COPY OF THE APPLICATION DATED 16.03.2021. "