M/S.Ashwin Gold Pvt. Ltd vs Commissioner Of Customs ...
2021 Latest Caselaw 10798 Ker

                    IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                     PRESENT

                      THE HONOURABLE MR.JUSTICE S.V.BHATTI

                                       &

                 THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

           TUESDAY, THE 30TH DAY OF MARCH 2021 / 9TH CHAITHRA, 1943

                               WA.No.1315 OF 2020

     AGAINST THE JUDGMENT IN WP(C) 15886/2020(I) OF HIGH COURT OF KERALA


APPELLANT/S:

                 M/S.ASHWIN GOLD PVT. LTD.
                 11/422,SANJAY NIWAS,MULANTHURUTHY P.O.,
                 ERNAKULAM DIST-682 314.
                 REPRESENTED BY ITS MANAGING DIRECTOR,
                 SANJAY SUBRAO NIKAM.

                 BY ADVS.
                 SRI.P.A.AUGUSTIAN
                 SMT.SWATHY E.S.

RESPONDENT/S:

                 COMMISSIONER OF CUSTOMS (PREVENTIVE)
                 5TH FLOOR,CATHOLIC CENTRE,
                 BROADWAY,COCHIN-682 031.


OTHER PRESENT:

                 SC RAMAVARMA REGHUNATHAN

      THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 30.03.2021, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
 W.A. No.1315/2020
                                     -2-




                             JUDGMENT

Dated this the 30th day of March 2021

S.V. Bhatti, J.

Appellant is the petitioner. The appeal is filed questioning

the judgment dated 05.08.2020 in W.P.(C) No.15886/2020. The

appellant moved C/MISC/20670/2018 in C/21358/2016-DB

before the Customs, Excise & Service Tax Appellate Tribunal

(CESTAT) for release of gold which was confiscated by the order

of the Commissioner. The Tribunal, through Ext.P4 order dated

06.09.2018, declined the prayer of appellant for release of the

gold confiscated by the Commissioner, resulting in filing of W.P.

(C) No.15886/2020 in this Court. Through the judgment under

appeal, the learned Single Judge dismissed the writ petition.

Hence the appeal.

W.A. No.1315/2020

2. Advocate P A Augustine made a few submissions on

the merits of the matter to convince this Court that the

appellant has a strong prima facie case against the order of

confiscation made by the Commissioner, the appellant is

passing through unprecedented financial stress and strain, the

appellant is subjected to recovery notices from the Bank and tax

demand from the Income Tax Department. The release of gold

would facilitate the clearing of outstanding dues and that the

release is always subject to the final orders to be passed by the

CESTAT.

3. By choice, we refrain from, firstly, adverting to the

grounds canvassed against the order under challenge before the

CESTAT, and, secondly, we are aware that the substantive

prayers, as on date, are receiving the required attention from

the Tribunal. A few of the dates, particularly the date of

confiscation, filing of appeal before the CESTAT, moving an W.A. No.1315/2020

application, dissuade us from considering the prayer of

appellant for release of confiscated gold, at this stage. We are in

complete agreement with the view expressed by the learned

Single Judge, thus warranting dismissal of the subject appeal.

The appeal is accordingly dismissed.

Taking note of the circumstances stated by Advocate P A

Augustine we observe that a request for early disposal of

C/21358/2016-DB could be made before the Tribunal, we are

sure that the Tribunal does the needful and disposes of the

main case within two months from the date of such request

being made by the appellant.

Sd/-

S.V.BHATTI

JUDGE

Sd/-

BECHU KURIAN THOMAS

JUDGE

jjj