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Case Law Details

Case Name : Shaji K.A Vs Commissioner of Customs (Kerala High Court)
Appeal Number : WP(C) No. 36142 of 2023
Date of Judgement/Order : 04/12/2023
Related Assessment Year :
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Shaji K.A Vs Commissioner of Customs (Kerala High Court)

Kerala High Court directs Customs to refund Rs.7,02,692 to petitioner and emphasizes destruction of seized explosive goods. Detailed analysis of the court’s interim order.

Introduction: A recent writ petition before the Kerala High Court involves a claim for refund and destruction of confiscated goods in an explosive material case. The petitioner seeks relief, urging the court to direct the Customs Department to refund a specific amount along with interest or destroy the confiscated goods and refund the balance. The court’s interim order emphasized the delay in destroying the seized explosive material and instructed the District Collector to ensure immediate action.

Detailed Analysis: The petitioner, seeking a writ of mandamus, highlights the Customs Department’s failure to refund an amount of Rs.7,02,692 along with interest, as ordered by the Settlement Commission. The court, in an interim order, expressed concern over the delay in destroying the seized explosive material and issued directions to the District Collector for prompt action.

The court’s attention was drawn to the fact that despite the Settlement Commission’s order in 2019, the refund process was hindered due to the non-destruction of the confiscated goods. The District Collector was given a two-week timeline to initiate steps for destruction, with a warning of potential summons if no action was taken.

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