Case Law Details
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.
The judgment of the Kerala High Court in the case of Saraswathy Vs Commissioner of Customs underscores the importance of accommodating individuals facing physical limitations in legal proceedings. By allowing the execution of a PoA in favor of an authorized representative, the court ensured access to justice for the petitioner, despite her inability to personally attend to the matter.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The present writ petition has been filed for a direction to the respondents to grant permit to re-export the gold which was seized from the petitioner through the authorised representative.
2. The Customs Authorities seized the gold items weighing two bangles (88.75 Grams) and one gold chain (62.95 Grams) on 01.08.2023 at the Cochin International Airport from the petitioner. It appears that, in the adjudication order, the gold items seized from the petitioner were released in her favour and permission was granted to re-export the gold.
3. The learned counsel for the petitioner submitted that the petitioner is bedridden and therefore she is not able to appear before the Custom Authorities for re-exporting the gold items seized from her which were released in her favour. The petitioner has executed a special Power of Attorney in favour of Chettakkandi Shijesh authorising him to re-export the gold ornaments seized from the petitioner on 01.08.2023.
4. Sri. P. G. Jayashankar, learned Standing Counsel for the Department fairly submits that there is no bar to act upon the special Power of Attorney, but the petitioner is required to furnish the trivial details to the department.
5. The learned counsel for the petitioner submitted that the petitioner is ready to submit any detail which may be required by the Customs Authorities.
In view of the aforesaid submission, the present writ petition is disposed of with a direction to the respondents to allow re-export of the gold ornaments seized from the petitioner on 01.08.2023 which were released in her favour, through the authorised person, as per the special Power of Attorney executed in Ext.P5 to the writ petition. The petitioner should submit all the details which may be required by the Customs Authorities for re-exporting the gold ornaments seized from the petitioner. The authorised representative shall appear before the 1st respondent within a period of two weeks from today and the Customs Authorities will initiate appropriate proceedings along with the authorised representative to re-export the gold ornaments seized from the petitioner.
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