2022 (7) TMI 106

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.... COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 23-6-2022<br>WA NO. 360 OF 2019 - -<br>Customs<br>THE HONOURABLE MR.JUSTICE S.V.BHATTI AND THE HONOURABLE MR.JUSTICE BASANT BALAJI APPELLANTS: ADVS. JAISHANKAR V.NAIR, SHRI.P.VIJAYAKUMAR, ASG OF INDIA AND MANU S., ASG OF INDIA RESPONDENTS: ADVS. P.MAHESH KUMAR, SRI.V.SANTHARAM, DOLLY FRANCIS, ARCHANA SURESH, A.RANJITH NARAYANAN, A.SIMI, SANTHOSH ....

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....3. Read order dated 24.02.2022. 4. Apropos the order, the Commissioner of Customs (Preventive) passed the order dated 05.04.2022 against respondent No.1 in the appeal. The order dated 05.04.2022 cancels the Special Warehouse Licence No.01/2017-18 dated 31.08.2017 issued to the 1st respondent. The order dated 05.04.2022 is an appealable order before the Tribunal. 5. Mr.Santhosh Mathew, appearing ....

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....o the 1st respondent against the order dated 05.04.2022 and granting liberty to the 1st respondent to work out the remedies in accordance with law within a week from today and in the interregnum the order dated 5.4.2022 is kept in abeyance. The writ appeal stands disposed of. 7. In the impugned judgment, in paragraph No.110, the learned Single Judge recorded the following conclusions: Then, in ....

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....ur present judgment that further proceedings as may be deemed fit and necessary pursuant to the order dated 05.04.2022 are taken up and concluded by the Commissioner of Customs (Preventive), Ernakulam. 10. We make it clear that observations made in the impugned judgment against the officer may be treated as having been made for recording a finding as noted by the learned Single Judge and will not....