M. Tangkeswaran Vs Assistant Commissioner of Customs (Madras High Court)
In the case of M. Tangkeswaran vs Assistant Commissioner of Customs, the Madras High Court adjudicated on a petition filed under Section 451 of the Criminal Procedure Code (CrPC), challenging the dismissal of a plea seeking the return of Malaysian passports belonging to the petitioners, M. Tangkeswaran and Nandhini. These passports were seized in connection with a criminal case pending against them under Sections 135(1)(a) and 135(1)(b) of the Customs Act, 1962.
The petitioners were intercepted by customs officials upon their arrival from Singapore to Coimbatore, following information suggesting they were smuggling gold bars concealed in their luggage. Subsequent searches confirmed the presence of gold bars, totaling 4.200 kilograms in weight and valued at approximately Rs. 2,25,54,000/-, without proper declaration or permission. Both petitioners admitted to the smuggling during questioning.
Following their arrest, the petitioners were granted bail by the Madras High Court on the condition that they deposit Rs. 10,00,000/- each and comply with other stipulated conditions. Additionally, confiscation proceedings were initiated by the Additional Commissioner of Customs, resulting in the seizure of the gold bars and imposition of penalties. The petitioners appealed these confiscations, leading to a reduction in penalties but confirming the confiscation itself.
