Case Law Details
Raphy P. J Vs Union Of India (Kerala High Court)
Conclusion: Gold and gold items seized from assessee were to be released after the orders-in-original had been passed in favour of assessees, on furnishing securities other than bank guarantees and execution of the bonds to the satisfaction of proper customs authority. However, the said release should be subject to the outcome of any appeal filed by the Department against the orders in original.
Held: The writ petition had been filed by assessee for a writ of mandamus to command the Respondent to release the gold seized from them in pursuance of the Order passed by the Joint Commissioner in adjudication proceedings. Respondent Authority submitted that the orders passed by the Joint Commissioner in adjudicatory proceedings had not been accepted, and the Department was filing appeals against the said orders along with the application for a stay of the orders passed by the Joint Commissioner. The Department was, therefore, not releasing the seized gold on the ground that the adjudicatory orders had not been accepted, and the Department was filing the appeals along with the stay applications. Assessee submitted that the Supreme Court and various High Courts had repeatedly held that mere filing of the appeals against the adjudicatory order could not entitle the Department to not release the seized goods. It was held that taking into consideration the interim orders, these writ petitions were disposed of and it was provided that the gold and gold items seized from assessee were to be released after the orders-in-original had been passed in favour of assessees, on furnishing securities other than bank guarantees and execution of the bonds to the satisfaction of proper customs authority. However, the said release should be subject to the outcome of any appeal filed by the Department against the orders in original.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The present writ petitions have been filed for release of gold and gold items after orders in original have been rendered in favour of the petitioners. This Court in some of the writ petitions, granted the following interim order:
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