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IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A. A, J
Jubin Thomas Mathew – Appellant
Versus
Joint Commissioner of Customs (Preventive) – Respondent
| Table of Content |
|---|
| 1. interception and seizure of goods (Para 1 , 2 , 3) |
| 2. denial of opportunity for redemption (Para 6 , 10 , 11) |
| 3. legal precedent on import conduct (Para 7 , 8) |
| 4. concealment of goods and findings (Para 12 , 13 , 14) |
| 5. final assessment and dismissal of petition (Para 15 , 16) |
J U D G M E N T
According to the petitioner, he was working as an Engineer in US on contract basis and his family is settled in Kerala. Petitioner used to visit the family frequently. On 19.01.2018, when the petitioner was travelling to Kerala via Singapore, he purchased 600 grams of gold having a value of 34,050 Singapore Dollars (valued Rs. 18,16,800/-) covered by Ext.P1 invoice. The petitioner purchased Canon cameras with lenses for personal use as well. On arrival at Thiruvananthapuram International Airport on 19.01.2018, before making any declaration, the ofÏcers of Air Intelligence Unit, Thiruvananthapuram International Airport, intercepted the petitioner and seized the gold and other accessories, including Canon camera and lenses.
2. According to the petitioner, interception was effected without giving the petitioner an opportunity to declare the goods. Based on the same, Ext.P2 Show Cause
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