Kerala High Court
M/S Mpm Gold House vs The Commissioner Of Customs ... on 8 December, 2023
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
WP(C) No.41181/2023 1/3 Order Date : 08-12-2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
Friday, the 8th day of December 2023 / 17th Agrahayana, 1945
WP(C) NO. 41181 OF 2023
PETITIONER:
M/S MPM GOLD HOUSE, AGED 51 YEARS, DOOR NO. 71/81, PANAMKUKKATH
HOUSE, POOCHIANIPADAM, REPRESENTED BY ITS MANAGING PARTNER P.M
MANIKANDAN, S/O SRI. MADHAVAN, R/O PANAMKUKKATH, HOUSE,
POOCHIANIPADAM, URAKAM P.O, TRISSUR, PIN-680562.
RESPONDENTs:
1. THE COMMISSIONER OF CUSTOMS (PREVENTIVE), 5TH FLOOR, CATHOLIC
CENTRE, BROADWAY, COCHIN, PIN - 682031.
2. THE ASSISTANT COMMISSIONER OF CUSTOMS (PREVENTIVE), ST NAGAR,
THRISSUR DIVISION, URAKAM P.O, THRISSUR, PIN - 680001.
3. THE COMMISSIONER (APPEALS), CENTRAL TAX & CENTRAL EXCISE, I.S PRESS
ROAD, COCHIN, PIN - 682018.
Writ Petition (Civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to issue an interim order directing the Respondent to release the
gold which was confiscated from the Petitioner vide Ext P14 on any
conditions as deemed fit and proper by this Hon'ble Court pending disposal
of this Writ Petition.
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
SRI. M.A.BABY, Advocate for the Petitioner, the court passed the
following:
WP(C) No.41181/2023 2/3 Order Date : 08-12-2023
DINESH KUMAR SINGH, J.
------------------------------------------
W.P.(C) No. 41181 of 2023
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Dated: 8th December 2023
ORDER
Post the matter on 19.12.2023.
In the meantime, the learned Counsel for the petitioner
should produce the details of the appeal pending before the 3rd
respondent.
Sd/-
DINESH KUMAR SINGH
JUDGE
jjj
WP(C) No.41181/2023 3/3 Order Date : 08-12-2023
APPENDIX OF WP(C) 41181/2023
Exhibit-P1 TRUE COPY OF THE VOUCHER DATED 14.10.19 ISSUED BY M/S
SRIKUMARAN THANGAMALIGAL TO THE PETITIONER .
Exhibit 2 TRUE COPY OF THE MAHAZAR DATED 16.10.19 ISSUED BY THE
INVESTIGATING OFFICER
Exhibit-P3 TRUE COPY OF THE ASSAY CERTIFICATE DATED 17.10.19
ISSUED BY GOLD ASSAYER.
Exhibit-P4 TRUE COPY OF THE LETTER DATED 01.11.19SUBMITTED BY
PETITIONER.
Exhibit-P5 TRUE COPY OF THE LETTER DATED 25.10.19 SUBMITTED BY THE
PETITIONER
Exhibit 6 TRUE COPY OF THE LETTER DATED 30.10.19 ISSUED BY M/S
SRIKUMARAN THANGAMALIGAI WITH COPY OF THE TAX INVOICE
AND GOLD DELIVERY CHALLAN ISSUED BY INDIAN OVERSEAS
BANK.
Exhibit-P7 TRUE COPY OF THE LETTER DATED 04.11.19.
Exhibit-P8 TRUE COPY OF THE LETTER DATED 29.09.2020 RETRACTING THE
STATEMENT OF PETITIONER.
Exhibit-P9 TRUE COPY OF THE LETTER DATED 26.10.2020 RETRACTING THE
STATEMENT OF PETITIONER
Exhibit-P10 TRUE COPY OF THE JUDGMENT DATED 15.12.2020 IN W.P (C)
NO. 24510/2020.
Exhibit-P11 TRUE COPY OF THE LETTER DATED 16.09.2021 SUBMITTED BY
COUNSEL FOR THE PETITIONER .
Exhibit-P12 TRUE COPY OF THE JUDGMENT DATED 21.02.2022 IN W.A NO.
781/2021.
Exhibit-P13 TRUE COPY OF THE REPLY TO SCN DATED 12.04.2022
SUBMITTED BY COUNSEL FOR THE PETITIONER.
Exhibit-P14 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 44/2022-23
CUSTOMS (PREV) DATED 28.06.2022 PASSED BY ADJUDICATING
AUTHORITY.
Exhibit-P15 TRUE COPY OF THE ORDER DATED 10.03.2023 IN WP(C)
NO.2529/2023.
Exhibit-P16 TRUE COPY OF THE ORDER NO.GEN/REV/OIA/443/2023-CUS-
PREV-DIVISION DATED 16.03.2023 PASSED BY 2ND
RESPONDENT.
