Kerala High Court
Rasa International vs Commissioner Of Customs on 14 July, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
WEDNESDAY, THE 14TH DAY OF JULY 2021 / 23RD ASHADHA, 1943
WP(C) NO. 13609 OF 2021
PETITIONER:
RASA INTERNATIONAL, 3/107B, SHADI MAHAL, CUSTOMS ROAD,
VATAKARA-673103 REPRESENTED BY ITS PROPRIETOR P.
SANIYA, W/O. RAFEEK, AGED 38 YEARS,
R/O.KUTIPORICHATHIL, KACHERI, KOTEMBRAM, EDACHERI,
KOZHIKODE-673502
BY ADVS.
P.A.AUGUSTIAN
SWATHY E.S.
RESPONDENTS:
COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGTOM
ISLAND, COCHIN-682009
JOINT COMMISSIOINER OF CUSTOMS, CUSTOMS HOUSE,
WILLINGTON ISLAND, COCHIN-682009
BY ADV. SC.SRI. AMAL DHARSAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 13609 OF 2021
2
JUDGMENT
Heard the learned counsel for the petitioner. He submits that the
petitioner has suffered order at Ext.P2 for absolute confiscation of the
impugned goods with a declared assessible value of Rs.18,28,844.85/-
apart from imposition of penalty. It is submitted that the petitioner has
ordered for import of mosquito squatters on 27.01.2021. However,
shipping of those goods was delayed and those goods were actually
shipped on 29.04.2021. In between, the date of order and the date of
shipment, the DGFT had issued a notification on 26.04.2021 prohibiting
import of mosquito squatters of value of Rs.121.
2. The learned counsel for the petitioner submits that the
petitioner had therefore requested for re-export of goods and his counter
part has agreed to accept those goods if those are re-exported within 15
days. My attention is drawn to the communication at Ext.P4 from the
concerned company who had exported those goods to India. The learned
counsel for the petitioner submits that the petitioner wants to export
those goods and in identical situation, vide order at Ext.P5, the importer
therein was permitted to re-export the goods on payment of redemption
fine.
3. The learned standing counsel appearing for the respondents
WP(C) NO. 13609 OF 2021
opposes the petition and submits that now the order of absolute
confiscation, Ext.P1 has already been passed.
4. It is seen from the order at Ext.P1 that in identical situation,
the Officer of the concerned Department had permitted re-export of the
prohibited goods on imposition of redemption fine as well as the penalty.
In the wake of order at Ext.P5, the petitioner also deserves the
consideration of his case by the 2nd respondent for one more time as now
the petitioner wants to re-export those goods.
In this view of the matter, the impugned order at Ext.P2 is quashed
and set aside. The matter is remitted for fresh consideration of the 2 nd
respondent according to law. The petitioner is permitted to urge the
issue of permitting him to re-export the goods on payment of
redemption fine and penalty as has been done in an order at Ext.P5.
Parties to act on authenticated copy of this order.
Nsd sd/-
A.M.BADAR
JUDGE
WP(C) NO. 13609 OF 2021
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTIFICATION NO.2/2015-2020
DATED 26.04.2021
EXHIBIT P2 TRUE COPY OF THE ORDER IN ORIGINAL
NO.73/2021 DATED 21.06.2021
EXHIBIT P3 TRUE COPY OF THE LETTER DATED 30.06.2021
EXHIBIT P4 TRUE COPY OF THE E-MAIL COMMUNICATION DATED
01.07.2021
EXHIBIT P5 TRUE COPY OF THE ORDER IN ORIGINAL
NO.91/2021 DATED 30.06.2021
//TRUE COPY//
PA TO JUDGE
