Joy C.D. vs. The Commissioner Of Customs (Preventive Unit)
Held
The High Court modified the Single Judge's order, directing the release of the seized gold against a simple bond-cum-undertaking. This bond must include property details and an undertaking to pay the gold's market value if the adjudication proceedings are ultimately decided against the appellants.
Facts
Customs authorities seized gold from the appellants. An adjudication order directed its release, but the Single Judge imposed conditions of bank guarantee or property security. The Department appealed the adjudication order but did not obtain a stay.
Key Issues
The key issue was whether the conditions for releasing seized gold, following a favorable adjudication order, could be relaxed from bank guarantee/property security to a simple bond-cum-undertaking, considering the appellants' GST registration and the lack of a stay on the adjudication order.
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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. 551 OF 2024 AGAINST THE ORDER/JUDGMENT DATED IN WP(C) NO.28477 OF 2023 OF HIGH COURT OF KERALA APPELLANTS/PETITIONERS IN W.P.C 1 JOSE K. JOHN, AGED 54 YEARS S/O.JOHN, KOONAMPLAKKAL HOUSE, VI/348A, PERINCHERI P.O, THRISSUR, PIN - 680306 2 BIJU V.K., AGED 48 YEARS S/O.KRISHNAN, VELLANCHERY HOUSE, PERINCHERRY P.O, THRISSUR, PIN - 680306 BY ADV HAARIS MOOSA RESPONDENTS/RESPONDENTS IN W.P.C. 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001 2 COMMISSIONER OF CUSTOMS (PREVENTIVE), 5TH FLOOR, CATHOLIC CENTRE, BROADWAY, KOCHI, PIN - 682031 3 SUPERINTENDENT OF CUSTOMS, CUSTOMS PREVENTIVE COMMISSIONERATE COCHIN, 5TH FLOOR, CATHOLIC CENTRE, BROADWAY, KOCHI, PIN – 682031 BY ADV ALFRED LIONEL WINSTON M SR.PANEL COUNSEL-SRI.T.C KRISHNA THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07.06.2024, ALONG WITH WA.303/2024, 310/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.Nos.551, 303,
The judgment continues below.
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