2019 (6) TMI 525 - HC - Customs

Kerala High Court Sets 4-Month Deadline for Customs Act Adjudication

The High Court of Kerala ordered the completion of adjudication under Section 124 of the Customs Act within four months in response to a petition seeking ... Clearance of the vehicle imported by the petitioner - petitioner contends that the Department is withholding every action as on date against the vehicle imported by the petitioner - completion of adjudication under Section 124 of the Customs Act - HELD THAT:- This Court is of the view that the respondents can be directed to complete the adjudication within four months from the date of receipt of copy of this order. In the enquiry the petitioner is heard and reasonable opportunity provided in accordance with Customs Act. Petition disposed off. Issues:1. Petition for writ of certiorari and mandamus for clearance of imported goods.2. Timeframe for completion of adjudication under Section 124 of the Customs Act.Analysis:1. The petitioner sought a writ of certiorari or any appropriate writ to challenge the withholding of action by the Department against the imported vehicle and requested a writ of mandamus to direct clearance of the goods imported under a specific Bill of Entry. The Court considered the arguments presented by both parties and ordered the respondents to complete the adjudication within four months from the date of the order. The Court emphasized that the petitioner should be given a fair hearing and a reasonable opportunity in accordance with the Customs Act.2. The learned Standing Counsel representing the respondents argued that the suggested two-month timeframe for completing the adjudication was unrealistic, proposing a six-month period instead due to the nature of the investigation being conducted by the Department. The Court, after hearing both counsels, decided that a four-month timeframe for completing the adjudication would be appropriate. The Court's decision aimed to balance the need for expeditious resolution with ensuring a fair process for the petitioner in accordance with the provisions of the Customs Act.In conclusion, the High Court of Kerala issued a judgment in response to a petition seeking writs of certiorari and mandamus related to the clearance of imported goods. The Court directed the completion of adjudication under Section 124 of the Customs Act within four months, ensuring that the petitioner receives a fair hearing and a reasonable opportunity during the process. This decision aimed to address the concerns raised by both parties while upholding the principles of procedural fairness and legal requirements under the Customs Act.