Uttam Ghorai vs. Additional Commissioner Of Customs (Preventive)
Held
The Court directed the Superintendent of Customs to pass an appropriate order for the release of the seized goods within two months. It further clarified that if the department files an appeal but fails to obtain an interim order, the goods shall be released upon the petitioners furnishing bonds.
Facts
Petitioners challenged show cause notices concerning seized gold ornaments. Adjudication orders were subsequently passed in their favour, but the seized goods were not released, as the department contended that the appeal period had not expired and rectification orders under Section 129 of the GST Act were being processed.
Key Issues
The key legal issue was whether seized gold ornaments should be released to the petitioners after adjudication orders were passed in their favour, pending the expiry of the department's appeal period or rectification orders.
Sections Cited
Section 129 of the GST Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 11TH DAY OF SEPTEMBER 2023 / 20TH BHADRA, 1945 WP(C) NO. 21987 OF 2022 PETITIONERS: 1 UTTAM GHORAI, AGED 32 YEARS S/O. SAKHI GHORAI, ROOM NO.315, SHIV SHANKAR CHS, JERBAI WADIA ROAD, PAREL, MUMBAI, PIN – 400 012. 2 MANAS JANA, AGED 31 YEARS S/O. SUNIL JANA, AMODARKUL, KASBARH, GHATAL, PASCHIM MEDINIPUR, WEST BENGAL, PIN – 721 212. BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 ADDITIONAL COMMISSIONER OF CUSTOMS (PREVENTIVE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, 5H FLOOR, CATHOLIC CENTER, BROADWAY, COCHIN, PIN – 682 031. 2 INSPECTOR OF RAILWAY PROTECTION FORCE (CIB) RAILWAY POLICE STATION, PALAKKAD, KERALA, PIN – 695 022. 3 SUPERINTENDENT OF CUSTOMS CUSTOMS PREVENTIVE & NARCOTICS UNIT, C R BUILDINGS, METTUPPALAYAM STREET, PALAKKAD, KERALA, PIN – 678 001. 4 UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK OF CENTRAL SECRETARIAT, NEW DELHI REPRESENTED BY SECRETARY TO GOVERNMENT, PIN – 110 011. 5 BUREAU OF INDIA STANDARDS DEPARTMENT OF CONSUMER AFFAIRS, 9TH BAHADUR SHAH ZAFAR MARG, NEW DELHI, REPRESENTED BY ITS DIRECTOR GENERAL, PIN – 110 002. WP(C)
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.