J K Traders v. Commissioner of Customs (Preventive)

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(Online)(Ker) 53668

KERALA HIGH COURT
T. R. Ravi, J.
J K Traders v. Commissioner of Customs (Preventive)

Table of Content
1. goods seized include both imported and local articles. (Para 1)
2. counter-arguments emphasize the adequacy of alternate remediability. (Para 2)
3. citations affirm the necessity of procedural adherence. (Para 3)
4. examination of local goods and proportionality in execution of bond upheld. (Para 4 , 5)
5. remedy through appeal must be pursued prior to judicial intervention. (Para 6)
6. court directs action on local goods with limitation on execution of bond. (Para 7)

1. The petitioner is a trader of Face Veneer, plywood and machinery and spare parts relating to the same. The petitioner submits that for the purpose of local sale, they import machinery and spare parts from China with the assistance of a local agent, while face veneer is imported directly by the petitioner. The 3rd respondent conducted an enquiry in the premises of the petitioner and thereafter issued Ext.P7 restraint order invoking S.110 of the Customs Act,1962 (hereinafter referred to as the Act). The goods lying in the warehouse of the petitioner which included face veneer, conveyor belt, plywood, imported machinery, and spare parts were seized. According to the petitioner, the seized goods included c