Maya Unnikrishnan vs Commissioner Of Customs ...
2022 Latest Caselaw 11868 Ker

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                     THE HONOURABLE MR. JUSTICE GOPINATH P.
    WEDNESDAY, THE 21ST DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944
                             WP(C) NO. 41694 OF 2022
PETITIONER:

     1        MAYA UNNIKRISHNAN
              AGED 43 YEARS
              W/O. THIRUTHIPARA KARAPPAN UNNIKRISHNAN,
              HOUSE NO. X304, THIRUTHIPARA P.O.,
              MEZHATHUR, PALAKKAD, KERALA, PIN - 679534
              BY ADVS.
              V.JOHN MANI
              JACKSON JOHNY
              SETHULAKSHMI K.K.
              VARGHESE SABU

RESPONDENTS:

     1        COMMISSIONER OF CUSTOMS (APPEALS)
              CUSTOM HOUSE, WILLINGDON ISLAND,
              COCHIN, KERALA, PIN - 682009
     2        JOINT COMMISSIONER
              OFFICE OF JOINT COMMISSIONER OF CUSTOMS, COCHIN
              INTERNATIONAL AIRPORT, NEDUMBASSERY,
              COCHIN, PIN - 683585
     3        SUPERINTENDENT OF CUSTOMS
              OFFICE OF JOINT COMMISSIONER OF CUSTOMS, COCHIN
              INTERNATIONAL AIRPORT, NEDUMBASSERY,
              COCHIN - 683585, PIN - 683585
     4        ADDITIONAL COMMISSIONER OF CUSTOMS
              AIU, COCHIN INTERNATIONAL AIRPORT,
              NEDUMBASSERY, COCHIN, PIN - 683585
              BY ADV SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE

     THIS     WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.41694 of 2022
                                      2




                             JUDGMENT

Dated this the 21st day of December, 2022

The petitioner has approached this Court being

aggrieved by the fact that steps are being taken in

terms of Section 150 of the Customs Act, 1962 to

dispose of certain gold which was seized from the

petitioner by the Air Intelligence Unit of the

Customs Department stationed at the Cochin

International Airport.

2. Learned counsel for the petitioner states

that the petitioner has already preferred an appeal

against the Order-in-Original (Ext.P2) issued by

the 4th respondent before the First Appellate

Authority. Reference in this regard is made to

Ext.P3. It is submitted that pending consideration

of the appeal, steps for disposal of the seized gold

cannot be continued.

WPC No.41694 of 2022

3. Adv.Sreelal N. Warrier, learned counsel

appearing for the respondent Department would

submit that if the petitioner files a suitable

representation pointing out to the authority who

issued Ext.P4 that an appeal is pending against

Ext.P2 Order-in-Original, the proceedings for

disposal of the seized gold will be kept in abeyance,

provided the appeal is valid and has been filed in

time.

Having regard to the submissions made by both

sides, this writ petition is disposed of directing that

if the petitioner files a suitable representation to

Ext.P4 and produces proof to show that a valid

appeal is pending against Ext.P2 Order-in-Original,

the proceedings under Section 150 of the Customs

Act, 1962 shall be kept in abeyance. The benefit of

this judgment will be available to the petitioner only

if the petitioner files a suitable representation along

with proof of a valid appeal being filed against WPC No.41694 of 2022

Ext.P2 Order-in-Original within a period of two

weeks from today.

Sd/-

GOPINATH P.

JUDGE SKP/21-12 WPC No.41694 of 2022

APPENDIX OF WP(C) 41694/2022

PETITIONER'S EXHIBITS:

EXHIBIT P 1 A TRUE COPY OF THE MEDICAL CERTIFICATE OF MRS.SUSEELA M.G. DATED 14/04/2022 EXHIBIT P 2 A TRUE COPY OF THE ORDER DATED 07/09/2022 IN OS NO: 88/2022 PASSED BY THE 4TH RESPONDENT EXHIBIT P 3 A TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 31/10/2022 EXHIBIT P 4 A TRUE COPY OF THE NOTICE DATED 18.11.2022 ISSUED BY THE 3RD RESPONDENT RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A.TO JUDGE