Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + HC Customs - 2011 (7) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2011 (7) TMI 773 - HC - Customs


Issues:
1. Provisional release of the vehicle pending appeal
2. Disposal of the appeal within a fixed time limit
3. Granting other reliefs in the interest of justice

Analysis:

Issue 1: Provisional release of the vehicle pending appeal
The petitioner sought a writ of mandamus directing the 1st respondent to order the provisional release of the vehicle covered under Ext. P1 pending the appeal's disposal. The respondents, through their standing counsel, highlighted a similar case where a vehicle was released by a Division Bench order. Consequently, the court directed the respondents to release the vehicle to the petitioner. However, certain conditions were imposed. The petitioner was required to pay the entire customs duty on the vehicle and provide a bank guarantee of Rs. 50,000 from a nationalized bank. The bank guarantee was to be maintained until the appellate proceedings concluded. Additionally, the petitioner was instructed not to use the vehicle on the road without the necessary license or permit and to undertake to produce the vehicle when directed by the respondent.

Issue 2: Disposal of the appeal within a fixed time limit
The petitioner also requested a writ of mandamus to direct the 1st respondent to dispose of the appeal within a fixed time frame set by the court. While the judgment did not explicitly mention setting a specific time limit for disposing of the appeal, it did address the release of the vehicle pending the appeal's finalization. The court's direction for the release of the vehicle subject to certain conditions implied a need for timely resolution of the appeal to ensure compliance with the conditions imposed.

Issue 3: Granting other reliefs in the interest of justice
In addition to the specific prayers for provisional release and timely disposal of the appeal, the petitioner sought other reliefs in the interest of justice. The judgment did not elaborate on the nature of these additional reliefs but stated that the writ petition was disposed of. This indicates that the court considered the overall circumstances and the interests of justice in reaching its decision on the specific reliefs sought by the petitioner.

In conclusion, the judgment of the Kerala High Court addressed the petitioner's requests for provisional release of the vehicle pending appeal, disposal of the appeal, and other reliefs in the interest of justice. The court granted the relief of releasing the vehicle subject to specified conditions, without setting a specific time limit for disposing of the appeal, and disposed of the writ petition.

 

 

 

 

Quick Updates:Latest Updates