T.S.Sajeesh vs. Union Of INDIA
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 details of properties and an express undertaking to pay the market value of the gold if the adjudication proceedings ultimately go against the appellants, considering their GST registration and the absence of a stay on the adjudication order.
Facts
Customs authorities seized gold from the appellants. An adjudication order subsequently directed the release of the gold in favor of the appellants. The Single Judge ordered the release subject to furnishing a bank guarantee or property security, which the appellants challenged, seeking relaxation of these conditions.
Key Issues
The key legal issue was whether the conditions for releasing seized gold, after a favorable adjudication order, should be relaxed from bank guarantee/property security to a simple bond-cum-undertaking, especially for GST-registered dealers when no stay on the adjudication order exists.
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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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