Shahida Akbar vs Central Board Of Indirect Tax And ...
2023 Latest Caselaw 387 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
    WEDNESDAY, THE 11TH DAY OF JANUARY 2023 / 21ST POUSHA, 1944
                       WP(C) NO. 42691 OF 2022
PETITIONER:

          SHAHIDA AKBAR
          AGED 42 YEARS,
          W/O AKBAR, KOTTATHARA MAYINKANAKATH HOUSE,
          KANNAMKULAM P.O, MALAPPURAM DISTRICT,
          PIN - 676 507.

          BY ADV P.V.JEEVESH



RESPONDENTS:

    1     CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS,
          THROUGH CHAIRMAN, NORTH BLOCK, NEW DELHI - 110 001.

    2     ADDITIONAL COMMISSIONER OF CUSTOMS,
          AIR CUSTOMS, COCHIN INTERNATIONAL AIRPORT,
          NEDUMBASSERY, PIN - 683 111.

    3     SUPERINTENDENT OF CUSTOMS,
          AIR INTELLIGENCE UNIT, COCHIN INTERNATIONAL AIRPORT,
          NEDUMBASSERY, PIN - 683 111.

    4     SUPERINTENDENT OF CUSTOMS(ADMN)
          COCHIN INTERNATIONAL AIRPORT,
          NEDUMBASSERY, PIN - 683 111.

          BY ADVS.
          SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND
          CUSTOMS (SC-2094)




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 42691 OF 2022

                                     2


                               JUDGMENT

The petitioner has approached this Court being aggrieved

by the fact that the petitioner has been served with Ext.P4 notice

proposing to sell certain gold, which had been seized from the

petitioner by the customs authorities. It is submitted that the

adjudication pursuant to Ext.P2 show cause notice has not yet

been completed and if the gold seized from the petitioner is sold

before the adjudication is completed, the petitioner will be put

to serious prejudice, injury and hardship.

2. Adv. Preetha S Nair, the learned counsel appearing for

the respondents would submit that no proceedings will be taken

to sell the gold without completing the proceedings for

adjudication.

Taking note of the submission of the learned counsel for the

respondents, this writ petition is disposed of directing that no

steps shall be taken to sell the gold seized from the petitioner till

adjudication proceedings in furtherance of Ext.P2 show cause

notice are completed. It is also made clear that any further steps

for sale of the gold will be taken only after further notice is

issued to the petitioner and after the adjudication is completed.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 42691 OF 2022

APPENDIX OF WP(C) 42691/2022

PETITIONER EXHIBITS

Exhibit P1 THE TRUE COPY OF THE SEIZURE MEMO DATED 31.01.2022

Exhibit P2 THE TRUE COPY OF THE SHOW CAUSE NOTICE, DATED 7.07.2022

Exhibit P3 THE TRUE COPY OF THE REPLY NOTICE, DATED NIL

Exhibit P4 THE TRUE COPY OF THE NOTICE DATED 27.10.2022 ISSUED SECTION 150 OF THE CUSTOMS ACT BY THE 4TH RESPONDENT