TaxTMI 
TaxTMI 
2024 (6) TMI 205
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....3 in C.C.No.1698 of 2022 seeking return of Malaysian Passport No.A55506477 (1st petitioner) and Malaysian Passport No.A55506479 (2nd petitioner). The trial Court vide impugned order, dated 22.09.2023 dismissed the petition. Against which, the present criminal revision case is filed. 2. Gist of the case is that on 29.04.2022, the respondent received information that four Malaysian passengers by named Tangkeswaran/1st petitioner, Nandhini/2nd petitioner, Komathi and Mangaleswari coming from Singapore to Coimbatore by Scoot Airlines on 29.04.2022 and they were carrying gold bars by concealing the same either in person or in their checked-in baggage/hand luggage. The respondent was keeping close watch in presence of independent witnesses and t....
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....hing 4.200 kgs valued around Rs. 2,25,54,000/- confiscated and penalty imposed. Aggrieved over the same, the petitioners preferred an appeal before the Commissioner of GST and Central Excise (Appeals), Coimbatore in Order-in-Appeal Nos.06 & 07/2024. The Commissioner (Appeals) by order, dated 07.03.2024 confirmed the confiscation and reduced penalty to Rs. 70,00,000/- to the 1st petitioner and Rs. 1,00,000/- to the 2nd petitioner. Now, the investigation completed and complaint filed in C.C.No.1698 of 2022 before the trial Court. 4. The learned counsel for the petitioners submitted that the father of the 1st petitioner Muniyandi, who is aged about 83 years admitted in Intensive Care Unit, Bagan Specialist Hospital and there is nobody to take....
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....BE on the file of the respondent and execute bond for sum of Rs. 50,000/- each with two sureties each for a like sum to the satisfaction of the trial Court. In obedience to the order, the petitioners deposited the said amount and were released on bail. Thus, the petitioners already deposited substantial amount of Rs. 10,00,000/- each. Further, the gold bars valued around Rs. 2,25,54,000/- confiscated and detained by the respondent. The confiscation proceedings are challenged by the petitioners in Order-in- Appeal Nos.06 & 07/2024 and penalty imposed by the Additional Commissioner of Customs, Headquarters, Trichy in Order-in-Original No.31/2023 reduced. The petitioners being a foreign nationals, they are permitted to redeem gold bars and tak....
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....oners are facing trial for offence under Sections 135(1)(a) and 135(1)(b) of The Customs Act, 1962. The petitioners are facing serious charges punishable maximum imprisonment of five years. If the passports are returned, they would not return back to India and the trial will be pending for long years. He further submitted that the petitioners' earlier petition seeking return of passport was dismissed by the trial Court which was confirmed by this Court by a detailed order in Crl.R.C.Nos.1136 & 1137 of 2022 on 16.09.2022 referring to the decision in "S.T.Gomer v. Assistant Collector of Customs reported in 1989 SCC OnLine Mad 506" wherein this Court had held that in the case of foreigners involved in grave offence and when there is likeli....
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....ioners arrested, gold bars seized and now confiscated. The petitioners were later granted bail by this Court in Crl.O.P.Nos.12967 & 12969 of 2022 on 09.06.2022 with a direction to deposit Rs. 10,00,000/- each apart from other conditions. In obedience to the order, the petitioners deposited the said amount. The contraband gold confiscated in Order-in-Original No.31/2023, dated 06.03.2023 and further the petitioners directed to pay penalty of Rs. 1,10,00,000/-. Aggrieved over the same, the petitioners filed Order-in-Appeal in Nos.06 & 07 of 2024 wherein confiscation confirmed, penalty as against the 1st petitioner reduced to Rs. 70,00,000/- and penalty imposed on the 2nd petitioner reduced to Rs. 1,00,000/-. 11. In the confiscation proceedin....
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....of demand draft. The 2nd petitioner's son Sheveendra aged 10 years, is taking treatment as inpatient in Loh Guan Lye Specialists Centre, Malaysia. The medical certificate and photograph of her son taking treatment produced, but not seriously disputed. It is to be noted that there is Extradition Treaty between the Government of the Republic of India and the Government of Malaysia. 13. In view of the same, this Court is inclined to grant return of Malaysian passport to the 2nd petitioner alone. Accordingly, the learned Chief Judicial Magistrate, Coimbatore is directed to return the Malaysian Passport bearing No.A55506479 to the 2nd petitioner enabling her to visit Malaysia, meet her children, more particularly, her son who is under treat....