M.M. Hassan vs. The Superintendent Of Customs
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.3597 OF 2020(Y) PETITIONER: 1 M.M. HASSAN AGED 58 YEARS MEETHEEN, S/O MITHEEN,MUDILUMPALLAYIL HOUSE, KANJIRAMATTAM, AMBALLOOR P.O.ERNAKULAM-682 315. 2 MR. T.S.SAJEESH, AGED 39 YEARS S/O T.G.SHANKARAN, THOTTIPARAMBIL HOUSE, VALLACHIRA P.O.THRISSUR,PIN-680 562. BY ADVS. SRI.P.K.SAJEEVAN SHRI.RADHAKRISHNAN B. SRI.T.ASAFALI RESPONDENTS: 1 THE SUPERINTENDENT OF CUSTOMS CUSTOMS PREVENTIVE DIVISION, THRISSUR, PIN-680 001. 2 THE COMMISSIONER, CUSTOMS PREVENTIVE COMMISSIONERATE, CATHOLIC CENTRE, ERNAKULAM, KOCHI,PIN-682 031. 3 UNION OF INDIA, REP. BY SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI-110001. ADV. SRI.P.VIJAYAKUMAR, ASG OF INDIA ADV. SRI.SREELAL WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.3597 OF 2020(Y) 2 JUDGMENT Dated this the 17th day of February 2020 The first petitioner, is a dealer of gold and gold ornaments business under the name and style of M/s. Mahima Jewelry Works at Ernakulam and the second petitioner is a goldsmith by profession running a jewellery manufacturing unit at Thrissur in the name and style of M/s. Sri.Kaliswari Gold with GST No.32ABYFS2292KIZI and Pan No.ABYFS2292K.
The first petitioner entrusted the second petitioner with raw gold of a total quantity of 5101.96 gms on 9.10.2019, 10.10.2019 and 12.10.2019 respectively to manufacture gold ornaments for his jewellery shop. Reliance has been laid to the copies of vouchers – Exts.P1 to P1(b) and tax invoices – Exts.P2 to P2(a).
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The Superintendent of Customs conducted a search under Customs Act, 1962 at the premises of the second petitioner on 16.10.2019 and recovered a total quantity of 4392.05 grams of gold bars/pieces in 13 numbers of 24 carat purity valued at Rs. 1,72,94,632/- on the allegation of smuggled gold and contravened the provisions of the Customs Act, 1962. A mahazar was prepared as Ext.P3 dated 16.10.2019. A statement under Section 108 of the Customs Act 1962, from the second petitioner was also recorded. The first petitioner was summoned on 2.12.2019 to appear before the first respondent -Superintendent of Customs and submitted all other documents necessary for release of gold, but the first respondent did not take any decision. In this regard, Exts.P7 and P8 representations have been submitted by the petitioners, but no action has been taken.
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It is further submitted by the counsel that his clients would be satisfied in case the writ petition is disposed of by issuing directions to the second respondent to decide the representations after affording an opportunity of hearing.
I am not expressing any opinion, regarding the alleged seizure and the confiscation, prima facie, referring to the provisions of Sections 110 and 111, the seizure and confiscation of the goods are not to be done. Be that as it may, petitioners had submitted the relevant documents like GST invoices, vouchers and according to them, they had complied with all statutory laws for transition of the aforementioned business. Accordingly, I dispose of the writ petition by issuing direction to the second respondent to take decision on Exts.P7 and P8 representations, after affording an
WP(C).No.3597 OF 2020(Y) 5 opportunity of hearing to the petitioners or duly constituted representative, after taking consideration of all the relevant documents, in accordance with law. Let this exercise be undertaken as early as possible, preferably within a period of one month from the date of receipt of a certified copy of the judgment. AMIT RAWAL JUDGE ACM
WP(C).No.3597 OF 2020(Y) 6 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE MANUFACTURING ISSUE VOUCHER DATED 9.10.19 EXHIBIT P1 (A) THEOF THE MANUFACTURING ISSUE VOUCHER DATED 10.10.19 EXHIBIT P1 (B) THEOF THE MANUFACTURING ISSUE VOUCHER DATED 12.10.19 EXHIBIT P2 THEOF THE TAX INVOICE DATED 11.10.2019 EXHIBIT P2 (A) THEOF THE TAX INVOICE DATED 14.10.2019 EXHIBIT P3 THEOF THE MAHAZAR DATED 16.10.2019 EXHIBIT P4 THEOF THE STATEMENT DATED 16.10.2019 EXHIBIT P5 THEOF THE ASSAY MAHAZAR DATED 6.11.2019 EXHIBIT P6 THEOF THE LETTER AND DOCUMENTS DATED 12.12.2019 EXHIBIT P7 THEOF THE REPRESENTATION DATED 12.1.2020 EXHIBIT P8 THEOF THE REPRESENTATION DATED 10.1.2020
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.