IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI &

THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 21^ST DAY OF FEBRUARY 2022 / 2ND PHALGUNA, 1943 WA NO. 781 OF 2021 WP(C) 4078/2021 OF HIGH COURT OF KERALA APPELLANT/S:

MPM GOLD HOUSE,DOOR NO. 71/81, PANAMKUKKATH HOUSE, POOCHIANIPADAM, URAKAM P.O, TRISSUR-680 562, REPRESENTED BY ITS MANAGING PARTNER P.M.

MANIKANDAN, AGED 48 YEARS, S/O. SRI. MADHAVAN, R/O. PANAMKUKKATH HOUSE, POOCHIANIPADAM, URAKAM P.O, TRISSUR-680 562 BY ADV P.A.AUGUSTIAN RESPONDENT/S:

1 THE COMMISSIONER OF CUSTOMS (PREVENTIVE),5TH FLOOR, CATHOLIC CENTRE, BROADWAY, COCHIN-682 031.

2 THE ASSISTANT COMMISSIONER OF CUSTOMS (PREVENTIVE), ST NAGAR, THRISSUR DIVISION, URAKAM P.O, THRISSUR-680 001

3 ADDL. UNION OF INDIA,REPRESENTED BY JOINT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.

4 ADDL. THE CHAIRMAN,CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.

(ADDITIONAL R3 AND R4 ARE IMPLEADED AS PER ORDER DATED 08/07/2021 IN IA NO.2/2021 IN WA NO.

781/2021)

BY ADVS.SHRI.P.VIJAYAKUMAR, ASG OF INDIA MANU S., ASG OF INDIA THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON

21.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

S.V.BHATTI & BASANT BALAJI, JJ.

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WRIT APPEAL NO.781 of 2021 - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - -

JUDGMENT (Dated this the 21^st day of February 2022)

Basant Balaji J. , The petitioner in W.P.(C) No.4078 of 2021 is the appellant. The Writ Petition was filed for calling records of proceedings leading to Ext.P13 Show Cause Notice and quash the same. A further prayer was also sought to release the gold covered under Ext.P13 to the petitioner.

(The parties are referred to in this judgment as arrayed in the writ petition).

2. The case of the petitioner is that M/s.Srikumaran Thangamaligal has supplied 2 kg of gold bars of foregin origin to the petitioner for manufacturing ornaments. A preventive operation was launched by the 2^nd respondent and two foreign marked gold biscuits procured by the petitioner were seized. Though he produced Ext.P3, the Investigating Officer refused to accept Ext.P3 stating that there is no supporting documents to prove that the said gold bar is imported by paying customs duty. The respondents also intercepted Mr.Haridasan, when he was coming from Chennai and around 2599.08 grams of gold was taken into custody from his possession. The arrest of the employee was recorded and he was released on the same day. The petitioner took up the matter with his supplier M/s.Srikumaran Thangamaligal and to prove his bonafide, he produced Ext.P8. The petitioner filed a petition for the release of the gold taken into custody by the respondents. When there was delay in releasing the gold as requested by the petitioner, he approached this Court by filing W.P.(C) No.24510 of 2020 and during the pendency of the Writ Petition a show cause notice dated 24.11.2020 was served on the petitioner to show cause why gold totally weighing 2599.08 grams seized from the petitioner’s staff should not be confiscated under Sections 111(d), (m) and (i) of the Customs Act, 1962 and penalty should not be imposed under Section 112 of the Customs Act, 1962. The petitioner filed preliminary objection and requested to issue relied upon documents for submitting detailed reply. The petitioner challenged the issuance of the show cause notice in the Writ Petition.

3. The learned Single Judge, after elaborately going through the show cause notice marked as Ext.P13, came to the conclusion that the Writ Petition is pre-mature. As per Ext.P13 the petitioner was directed to show cause. The learned Single Judge found that the petitioner is free to advance all his contentions before the competent authority and leaving open all his rights, the Writ Petition was dismissed.

4. Aggrieved by