M/S.A.S.Jewellers vs. Joint Commissioner Of Customs(Preventive)
Held
The High 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 without obtaining an interim order, the goods shall be released upon furnishing bonds.
Facts
Petitioners challenged show cause notices, resulting in adjudication orders being passed in their favour. Despite these favorable orders, their seized gold ornaments were not released, with the department citing the pending appeal period and potential rectification orders under Section 129 of the GST Act.
Key Issues
Whether seized goods should be released after adjudication orders are passed in favour of the petitioners, even if the department's appeal period has not expired or an appeal is pending without an interim stay.
Sections Cited
Section 129
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)
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