Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
FRIDAY, THE 7TH DAY OF JUNE 2024 / 17TH JYAISHTA, 1946 WA NO. 311 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN WP(C) NO.22505 OF 2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER VIJAYAN N., AGED 39 YEARS S/O. NARAYANAN, 304, KAVATH VEEDU, NELLIYANKUNNAM, ALATHUR GRAMA PANCHAYATH, PALAKKAD., PIN - 678541 BY ADVS.
M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENTS/RESPONDENTS 1 THE COMMISSIONER OF CUSTOMS (PREVENTIVE UNIT), OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTIVE), 5TH FLOOR, CATHOLIC CENTRE, BROADWAY, COCHIN., PIN - 682031 2 THE SUPERINTENDENT OF CUSTOMS (PREVENTIVE UNIT) PALAKKAD, QMF4+XCG, METTUPPALAYAM ST, PARAKKUNNAM, VIDYUT NAGAR, PALAKKAD, KERALA, PIN-678001., 3 UNION OF INDIA, MINISTRY OF COMMERCE AND INDUSTRY, UDYOGBHAVAN, NEW DELHI, REPRESENTED BY ITS PRINCIPAL SECRETARY, PIN - 110107 BY ADV P.B.AJOY SR.PANEL COUNSEL-SRI.T.C KRISHNA THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.No.311 of 2024 2 J U D G M E N T ============ Dr. A.K.Jayasankaran Nambiar, J.
Taking note of the fact that the appellant before us is a person who does not have a registration under the GST Act, we believe that the release of the gold to the appellant by the Customs Department can be only on the conditions stipulated in the judgment rendered in this writ appeal.
2. We see no reason to modify the directions of the learned Single Judge in this regard. The writ appeal, which is preferred on the limited point of modification of the directions issued by the learned Single, is therefore dismissed.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/- SYAM KUMAR V.M.
JUDGE smm
W.A.No.311 of 2024 3 APPENDIX OF WA 311/2024 PETITIONER ANNEXURES Annexure A1 COPY OF THE UNDERTAKING CUM BOND DATED 22.03.2024 Annexure A2 ORIGINAL COPY OF THE UNDERTAKING CUM BOND DATED 25.05.2024