2019 (10) TMI 507 - HC - Customs

Maintainability of application - appropriate forum - Smuggling - Gold chains - release of seized goods - concealment of gold chains - HELD THAT - In this application filed under Section 482 Cr.P.C, this Court cannot adjudicate disputed questions of facts as to whether the petitioner had concealed the gold chains in the underwear worn by him or that he had kept them inside the pocket of his trouser and whether he had declared the goods or not - There is appropriate forum provided under the Act to adjudicate such disputed questions of facts. Section 128(1) of the Act states that any person aggrieved by any decision or order passed under the Act by an officer of customs lower in rank than a Principal Commissioner or Commissioner of Customs may appeal to the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order - The petitioner is at liberty to challenge Annexure-D(2) order before the appellate authority. Petition dismissed.

Issues:
1. Seizure and confiscation of gold chains by customs authorities.
2. Application under Section 482 Cr.P.C. for release of seized goods.
3. Challenge of legality and propriety of orders passed by Assistant Commissioner, Air Customs and Magistrate's Court.
4. Interpretation of provisions under the Customs Act, 1962.

Analysis:

1. The petitioner was intercepted at Cochin Airport by customs authorities upon arrival from Malaysia, where three gold chains were found concealed inside his underwear. The customs officers seized the gold chains as the petitioner had not declared them, alleging an attempt to evade customs duty. The Assistant Commissioner, Air Customs, after a personal hearing, ordered the confiscation of the gold chains and imposed a penalty of ?20,000 on the petitioner.

2. Subsequently, the petitioner paid the penalty and sought the release of the gold chains through an application under Section 451 Cr.P.C. before the Magistrate's Court, which was dismissed. The petitioner then approached the High Court via an application under Section 482 Cr.P.C., seeking the release of the seized gold chains.

3. The petitioner, in his application, challenged the legality and propriety of the order passed by the Assistant Commissioner, Air Customs, alleging that he had declared the gold chains in his possession and that they were within the permissible quantity. However, the seizure report indicated that the petitioner had concealed the gold chains in his underwear and had not declared them. The Assistant Commissioner's order stated that the petitioner had admitted to concealing the gold chains during the personal hearing.

4. The High Court, while interpreting the provisions of the Customs Act, 1962, highlighted that the Act provides for confiscation of improperly imported goods under Section 111 and imposition of penalties under Section 112. Section 126(1) states that confiscated goods vest in the Central Government, and restoration to the owner can only be done under Section 125 by imposing a fine in lieu of confiscation. The Court emphasized that disputed factual questions should be adjudicated by the appellate authority as per Section 128(1) of the Act.

5. The Court dismissed the petitioner's application under Section 482 Cr.P.C., indicating that it cannot adjudicate disputed facts and questioning the maintainability of the application against the Assistant Commissioner's order. The petitioner was advised to challenge the Assistant Commissioner's order before the appropriate appellate authority under the Customs Act, with the assurance that the appeal would be decided independently of the High Court's observations.

← Previous Next →