IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

TH WEDNESDAY, THE 11 DAY OF JUNE 2025 / 21ST JYAISHTA, 1947 WP(C) NO. 42612 OF 2024 CRIME NO.107/2023 OF COMMISSIONARATE OF CUSTOMS PREVENTIVE, Ernakulam PETITIONER:

MANU VALIYAVEETTIL MADHU, AGED 25 YEARS, S/O. MADHU V C, MAVALIYAVEETTIL HOUSE, CHERAI-PO, PALLIPURAM, ERNAKULAM, PIN - 683514 BY ADVS.

SHRI.ADITHYA KIRAN V.E SMT.CHRISTINA ANNA PAUL SHRI.LEO SANJO RESPONDENTS:

1 ADDITIONAL COMMISSIONER OF CUSTOMS OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGTON ISLAND, COCHIN, PIN - 682009

2 ASSISTANT COMMISSIONER OF CUSTOMS (REVENUE RECOVERY CELL), OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGTON ISLAND, COCHIN, PIN - 682009

3 COMMISSIONER OF CUSTOMS OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGTON ISLAND, COCHIN, PIN - 682009 BY ADV SRI.RAJESH. K.RAJU, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.06.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The petitioner is challenging Ext.P3 order in original, passed by the 1^st respondent, ordering confiscation of 1097.57 grams gold and imposing a penalty of Rs.6,00,000/- upon the petitioner.

2. The facts that led to the filing of this writ petition are as follows: While the petitioner was coming from abroad on 06.06.2023, the officers of the Air Intelligence Unit intercepted the petitioner and thereupon, from the hand baggage of the petitioner, 1184.30 grams of capsules allegedly containing gold in paste form, were recovered. The quantity of the gold therein was ultimately determined as 1097.57 grams and therefore, the proceedings under Section 123 of the Customs Act, 1962 were commenced by issuing Ext.P2 show cause notice dated 11.08.2023. According to the petitioner, at the time when Ext.P2 show cause notice was issued, he was abroad and therefore, he could not submit a proper reply to the said show cause notice. It was also averred in the writ petition that, the elderly parents of the petitioner, who were served with the notice, lacked the requisite literacy or understanding, with regard to the contents of Ext.P2 notice, and thus the petitioner was deprived of an opportunity to provide a timely reply to Ext.P2 show cause notice. Later, on coming to know about Ext.P2 show cause notice, the petitioner appeared for personal hearing before the 1^st respondent through virtual mode on 11.01.2024 and thereafter, Ext.P3 order was passed without providing the petitioner a proper opportunity to contest the matter. As mentioned above, as per Ext.P3, the gold was confiscated and a penalty of Rs.6,00,000/- was also imposed upon the petitioner. This writ petition is submitted in such circumstances, challenging Ext.P3 order and also seeking a direction to the respondents to afford the petitioner a fair opportunity to submit reply to Ext.P2 show cause notice and present his case before the competent authority.

3. A statement has been submitted by the learned Standing Counsel on behalf of the respondents. In the statement, the contention that the petitioner was denied a proper opportunity to contest the matter, was denied. It was averred that, as per Section 153(1)(a) of the Customs Act, a show cause notice can be served to the addressee by giving it or tendering it directly to any adult member of his family residing with him. In this case, the notice was served upon the elder member of the family and therefore, there was proper notice. Along with the statement, Annexure R(1)(c) was also produced, which was a communication, sent in the name of the petitioner, requesting an opportunity to appear for personal hearing through online mode. According to the respondents, the same was considered and opportunity to the petitioner to appear through online mode was granted. Accordingly, a hearing was already conduced before completing the proceedings as per Ext.P3, in which the petitioner appeared through online mode and the proceedings were com