Hameed Jewellers Vs Assistant State Tax Officer (Intelligence) (Kerala High Court)
Kerala High Court directed petitioner to approach Tribunal by filing an appeal u/s. 112 of the CGST/ SGST Act as and when the Tribunal is constituted. Petitioner also directed to pay fine in lieu of confiscation for release of seized gold ornaments.
Facts- The petitioner suffered order under Section 130 of the CGST / SGST Acts on the finding that the goods were being transported without documents and with ulterior intention to evade tax in contravention of the provisions of the CGST / SGST Acts and Rules. The goods which were gold ornaments weighing 331.33 grams were confiscated and the petitioner was given the option to redeem the ornaments on payment of fine in lieu of confiscation. A perusal of order will show that the fine in lieu of confiscation was fixed as Rs.15,59,239/-. The petitioner challenged order before this Court, however, the same was dismissed finding that the petitioner had to avail appellate remedies.
Conclusion- Held that order gives to the petitioner an option of redeeming the confiscated gold of 331.33 grams on payment of fine in lieu of confiscation amounting to Rs.15,59,239/-, the prayer of the petitioner can be granted and the petitioner can be left at liberty to challenge the proceedings in a duly constituted appeal u/s. 112 of the CGST / SGST Acts before the Tribunal, as and when the Tribunal is constituted. Accordingly, this writ petition will stand disposed of directing that on the petitioner remitting the sum of Rs.15,59,239/- being the fine in lieu of confiscation imposed on the petitioner vide order, the gold ornaments weighing 331.33 grams seized shall be released to the petitioner.
