M/S. Bright Exports vs. The Assistant Commissioner Of Customs
Held
The Court directed the authorities to permit the petitioner to open their shop and return the seized computer and accessories. The Court noted that adjudication was almost complete and orders were expected soon.
Facts
The petitioner's goods were confiscated by Customs Authorities on the allegation of finding 'Ketamine' in the cartons. The petitioner's shop remained closed and their computer was seized since the inspection and confiscation.
Key Issues
Whether the proceedings were vitiated due to non-service of notice within the stipulated time. The court also considered the impact of the prolonged closure of the petitioner's business.
Sections Cited
Section 110(2) of the Customs Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 27TH DAY OF NOVEMBER 2018 / 6TH AGRAHAYANA, 1940 WP(C).No. 33883 of 2018 PETITIONER/S: M/S. BRIGHT EXPORTS X/899J, THAZHUTHALA, KOTTIYAM PO, KOLLAM 691571, REPRESENTED BY ITS PROPRIETOR, RIYAS A, AGED 34, S/O.ABDUL KALAM, NISHAD MANZIL, PARAKKULAM, KOTTIYAM PO,KOLLAM 691571 BY ADVS. SRI.BIMAL K.NATH SMT.M.K.SHIMI SRI.D.SREENATH SRI.SREEVALSAN.V RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF CUSTOMS OFFICE OF THE ASSISTANT COMMISSIONER OF CUSTOMS, AIR CARGO COMPLEX, SHANGHUMUGHOM, THIRUVANANTHAPURAM, 695008 2 THE SUPERINTENDENT CUSTOMS PREVENTIVE UNIT, KRISHNA HOUSE, THAMARAKULAM, KOLLAM, PIN - 691 571. 3 COMMISSIONER OF CUSTOMS (PREVENTIVE) 5TH FLOOR, CATHOLIC CENTRE, BROADWAY, COCHIN, PIN - 682 031. -2- W.P.(C). No. 33883 of 2018 4 UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NEW DELHI - 110001. 5 BRANCH MANAGER BANK OF BARODA, ESI JN., KOTTIYAM, KOLLAM DIST, PIN - 691571. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL,SC UPSC SRI.JAISHANKAR V.NAIR, CGC OTHER PRESENT: SMT. R. REMA, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.11.2
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