Smt. Shareefa Mahmooda vs. Union Of INDIA
Facts
The petitioner, Smt. Shareefa Mahmooda, filed a writ petition under Article 226 of the Constitution of India seeking a direction to the Deputy Commissioner of Customs (Respondent No. 3) to release gold. The release was to be in accordance with an Order in Appeal dated December 15, 2020, passed by the Principal Commissioner of Customs and Central Tax, Appeals-I (Respondent No. 2). The petitioner stated that the gold was directed to be released upon payment of a redemption fine and other charges. The petitioner further informed the Court that the redemption fine, amounting to Rs. 3,36,544.00, had been paid, and thereafter, the gold was handed over to the petitioner.
Held
The Court noted that the parties had informed it that the gold in question had been directed to be released upon payment of the redemption fine and other charges. The petitioner confirmed that the redemption fine amounting to Rs. 3,36,544.00 had been paid, and subsequently, the gold was handed over to the petitioner. Given this development, the Court found that no live issue remained for adjudication in the writ petition. Therefore, the writ petition was closed. No order as to costs was made.
Key Issues
1. Whether the Court should issue a writ in the nature of mandamus directing the 3rd respondent to release the gold by giving effect to the Order in Appeal No. HYD-CUS-000-APP-090-20-21 (APP-I) dated 15.12.2020 passed by the 2nd respondent, and to protect the petitioner's rights under Article 21 and Article 300A of the Indian Constitution. Petitioner's Contention: The petitioner sought a direction for the release of gold as per the appellate order, asserting that all conditions for release, including payment of redemption fine, had been met. Respondents' Contention: The respondents did not explicitly record any argument against the petitioner's prayer, as the matter was resolved before the Court's adjudication.
AI-generated summary — verify with the full judgment below
[ 32es ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) MONDAY, THE FIFTH DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY Between: Smt. Shareefa l\,4ahmooda, 1B-S-72, Chand rayangutta, Keshogiri, Hyderabad- 500005, Telangana. ..PETITIONER AND '1 . Union of lndia, Rept., by its Secretary, Ministry of Finance, Government of lndia, North Block, Central Secretariat, New Delhi, Delhi 1 10001
The Principal Commissioner of Customs and Central Tax, Appeals-|, 7th Floor, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad- 500004. 3. Deputy Commissioner of Customs, Rajiv Gandhi International Airport, Hyderabad Customs Commissionerate, Shamshabad, Rangareddy District- 501218 ...RESPONDENTS Petition under Article 226 ol lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, one in the nature of Mandamus directing the 3rd respondent to release the gold by giving effect to the Order in Appeal No. HYD- CUS-000-APP-090-20-21 (APP-I) dt.15.12.2020 passed by 2nd respon
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 Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.