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2022 Supreme(Online)(KER) 17139
HIGH COURT OF KERALA
GOPINATH P, J
PARAMBANGODI CHALIL ABDUL WAHAB – Appellant
Versus
THE DEPUTY/THE ASSISTANT COMMISSIONER OF AIR CUSTOMS – Respondent
WP(C)/35264/2022
P.K.IBRAHIM, SREEJI K.B., VISHNU JAYAPALAN
Compliance with government orders under the Customs Act is mandatory, and delays in execution can be challenged in court.
Headnote:
Customs - Gold Ornaments - Customs Act, 1962 - Sections 129 DD - The court emphasized the obligation of the respondent to comply with the directives of the Government and the Appellate Authority regarding the release of seized gold ornaments.
Fact of the Case:
The petitioner challenged the non-release of gold ornaments seized under the Customs Act despite a government order mandating their release and refund of penalty, following multiple requests for compliance.
Finding of the Court:
The court found that despite multiple applications, the respondent failed to act on the government's directive to release the gold ornaments and refund penalties, prompting a directive to consider the requests and comply.
Issues: The primary issue was whether the respondent could be compelled to comply with the government's directive concerning the release of gold ornaments seized under the Customs Act.
Ratio Decidendi: The court held that the respondent is legally obligated to adhere to the orders issued by the Government of India and the First Appellate Authority under the Customs Act.
Final Decision: The court directed the respondent to consider the petitioner’s requests and comply with the government order within one month.
JUDGMENT
Dated this the 07th day of December, 2022 The petitioner has approached this Court being aggrieved by the fact that certain gold ornaments seized from the petitioner in proceedings under the Customs Act, 1962 has not been released despite the fact that through Ext.P5 order, the Government of India, in exercise of jurisdiction under Section 129 DD of the has directed the release of gold ornaments and has also confirmed the order of the Appellate Authority directing the refund of certain amounts of penalty paid by the petitioner.
2. When this matter is taken up for consideration today, the learned counsel appearing for the petitioner submitted despite the filing of Ext.P6 application as early as on 14.12.2021, which was preceded by earlier applications (Exts.P3 and P4) and followed by Ext.P10 application dated 26.04.2022, no action has been taken by the respondent to implement the directions of the Government of India under Section 129 DD of the Customs Act, 1962 .
3. The learned counsel appearing for the respondent Department states that suitable action will be taken on the request made by the petitioner and in compliance of the orders of the Appellate Authority/Government of India within a period of one month.
Accordingly, this writ petition will stand disposed of directing that the respondent shall consider Exts.P6 and P10 requests made by the petitioner and shall give effect to the order of the First Appellate Authority and to the order of the Government of India (Ext.P5) within a period of one month from the date of receipt of a certified copy of this judgment.
Sd/-
GOPINATH P.
JUDGE
APPENDIX OF WP(C) 35264/2022 PETITIONER’S EXHIBITS:
EXHIBIT-P1 TRUE COPY OF THE ORDER DATED 30.10.2014 OF THE JOINT COMMISSIONER, AIR CUSTOMS, CALICUT AIRPORT EXHIBIT2 TRUE COPY OF THE ORDER OF THE APPELLATE AUTHORITY DATED 20.01.2017 MODIFYING EXT.P1 ORIGINAL ORDER EXHIBIT-P3 TRUE COPY OF THE APPLICATION SUBMITTED BEFORE THE 1ST RESPONDENT FOR REFUND THE PENALTY DATED
21.06.2017 EXHIBIT-P4 TRUE COPY OF THE LETTER DATED 21.06.2017 ADDRESSED TO THE SUPERINTENDENT OF CUSTOMS, KARIPPUR AIRPORT EXHIBIT-P5 TRUE COPY OF THE ORDER OF THE GOVERNMENT OF INDIA IN REVISION APPLICATION NO.373/56/B/17-RA & 380/15/B/17-RA/7074 DATED 07.12.2021 EXHIBIT-P6 TRUE COPY OF THE SAID REQUEST DATED 14.12.2021 SUBMITTED BEFORE THE 1ST RESPONDENT EXHIBIT-P7 TRUE COPY OF THE RTI APPLICATION DATED
22.02.2022 TO THE CENTRAL PUBLIC INFORMATION OFFICER OF THE RESPONDENT EXHIBIT-P8 TRUE COPY OF THE REPLY RECEIVED FROM THE DEPUTY COMMISSIONER OF AIR CUSTOMS, KARIPPUR DATED
23.03.2022 IN REPLY TO THE RTI APPLICATION EXHIBIT-P9 TRUE COPY OF THE LETTER NO.ARPT/RFD/MISC/3/2022-CUS-PREV-AP-KOZHICODE/3
44 DATED 12.04.2022 RECEIVED BY THE PETITIONER FROM DEPUTY COMMISSIONER OF CUSTOMS, KARIPPUR EXHIBIT-P10 TRUE COPY OF THE REPLY DATED 26.04.2022 TO EXT.P9 RESPONDENT’S EXHIBITS:NIL TRUE COPY P.A.TO JUDGE
