TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Interim relief denied despite fine paid; authorities must follow existing judicial order under Section 151 CPC</h1> <h3>M/s. SOUTHERN GOLD PVT. LTD. Versus COMMISSIONER OF CUSTOMS KOCHI, ADDITIONAL COMMISSIONER OF CUSTOMS KOCHI, ASSISTANT COMMISSIONER OF CUSTOMS (SIIB), KOCHI</h3> The HC declined to grant any interim relief regarding the seizure of goods despite the redemption fine being paid and compliance with the relevant order. ... Seizure of goods - redemption fine paid - Exhibit P1 complied with - HELD THAT:- This Court declines to pass any interim order. At any rate, it observes that so long as Ext.P1 is subsisting, it is the bound and duty of the authorities to comply with it, for it is a validly passed judicial order. In this context, the petitioner can approach the appellate authority and press for its remedies. The writ petition is disposed of. The petitioner's gold was confiscated, and subsequently, it applied to pay a redemption fine under Section 125 of the Customs Act. The 2nd respondent allowed this application and passed a valid judicial order (Exhibit P1), pursuant to which the petitioner paid the redemption fine (Ext.P2). Despite compliance, the department continues seizure proceedings against the petitioner. The department has challenged Exhibit P1 before the appellate authority, with the appeal pending, and some related issues are under consideration by the Economic Offences Court. The Court declined to grant interim relief, noting that 'so long as Ext.P1 is subsisting, it is the bound and duty of the authorities to comply with it,' emphasizing the order's validity. The petitioner is advised to pursue remedies before the appellate authority. The writ petition was disposed of accordingly.
TaxTMI 
