Saraswathy Vs Commissioner of Customs (Kerala High Court)
In a recent ruling, the Kerala High Court adjudicated on a case involving the re-export of gold ornaments seized from a petitioner, Saraswathy, who is bedridden. The court’s decision sheds light on the legal procedures surrounding the execution of a Power of Attorney (PoA) in such circumstances.
The case began with the Customs Authorities seizing two bangles weighing 88.75 grams and a gold chain weighing 62.95 grams from Saraswathy at the Cochin International Airport on August 1, 2023. Subsequently, the gold items were released in her favor, with permission granted for their re-export. However, due to Saraswathy’s condition, she was unable to appear before the Customs Authorities for the re-export process.
Saraswathy, through her authorized representative, Chettakkandi Shijesh, executed a special Power of Attorney for the re-export of the seized gold ornaments. While there was no objection from the Department regarding the use of the PoA, they requested Saraswathy to provide necessary details for the re-export process.
The petitioner, through her counsel, assured readiness to furnish any required details to the Customs Authorities. Consequently, the Kerala High Court directed the respondents to permit the re-export of the gold ornaments seized from Saraswathy, as per the special Power of Attorney executed by her.






