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

TMI Blog

Home

2020 (3) TMI 927

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dated 27-6-2016, the application filed by the respondent herein for interim release of a Honda City Car was allowed by the Additional Chief Judicial Magistrate (Economic Offences), Ernakulam. Being aggrieved, the Directorate of Revenue Intelligence (DRI) has filed this petition seeking to quash the said order. 2. From the records made available, it appears that the DRI received information .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed in his statement under Section 108 of the Act that the Honda Car bearing Reg. No. KL-23-M-3477 had been used on previous occasions for smuggling gold. The car was, in fact, registered in the name of Rihana, his wife. Since the vehicle was allegedly used for smuggling gold, the vehicle was seized and is now retained in the office of the Commissioner of Customs, Cochin. After his release on bail, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and the provisional release of any goods, documents or things seized under Section 110 of the Act can be made under Section 110(A) of the Customs Act only by the adjudicating authority, which is the Commissioner of Customs, Kochi. In order to substantiate his contention, the Learned Standing Counsel relied on the decision of this Court in Thomas and Others v. Union of India. - [1989 (2) KLT 292]. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tand taken by the Commissioner of Customs, who is the adjudicating authority under the Act, the writ petition was withdrawn and the respondent approached the Learned Magistrate. The Learned Magistrate by the impugned order, allowed the petition. 6. I have considered the submissions advanced and have gone through the counter affidavit filed by the Commissioner of Customs, a copy of which is m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates