Case Law Details
Ibrahim Kutty Alakkal Vs Deputy Commissioner of Customs (Kerala High Court)
Introduction: The Kerala High Court, in the case of Ibrahim Kutty Alakkal vs Deputy Commissioner of Customs, delivered a judgment on 05.07.2023. The revision petition, filed under Section 397 read with 401 of the Code of Criminal Procedure, challenges the dismissal of the petitioners’ plea under Section 245 of the Code. Accused Nos. 1 and 3 in C.C. No.592/2017 were implicated based on a complaint filed by the Deputy Commissioner of Customs, Air Customs, Trivandrum.
Detailed Analysis: The accused were alleged to have attempted gold smuggling, intercepted by Customs officials at Trivandrum International Airport. The contention of the petitioners revolves around the validity of the sanction under Section 137 of the Customs Act, 1962. They argue that the Commissioner (Central Excise, Customs, and Service Tax) Thiruvananthapuram lacked the authority to accord sanction.
The key legal debate centers on the Central Government’s notification dated 07.03.2002, designating the Commissioner of Central Excise as the Commissioner of Customs. The petitioners argue that only the Central Board of Indirect Taxes and Customs has the power to authorize officers, not the Central Government.
The court, however, rejects this argument, asserting that the notification is valid and empowers the officer officiating as the Commissioner of Customs to accord sanction under Section 137. The judgment cites relevant legal provisions and precedents, emphasizing the legality of the appointment.
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