Kerala High Court
M/S Cochin Air Cargo Clearing House vs Commissioner Of Customs (Preventive) on 29 May, 2020
Author: Amit Rawal
Bench: Amit Rawal
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
FRIDAY, THE 29TH DAY OF MAY 2020 / 8TH JYAISHTA, 1942
WP(C).No.10589 OF 2020(W)
PETITIONER/S:
M/S COCHIN AIR CARGO CLEARING HOUSE
DOOR NO.30/369 A, OPPOSITE NAVAL AIRPORT,
MATSYAPURI, COCHIN 682 029,
REPRESENTED BY ITS MANAGING PARTNER, SMT. KOCHURANI,
AGED 55 YEARS, W/O MARIYA DAS
BY ADV. SRI.P.A.AUGUSTIAN
RESPONDENT/S:
COMMISSIONER OF CUSTOMS (PREVENTIVE)
5TH FLOOR CATHOLIC CENTRE, BROADWAY COCHIN,682 031
OTHER PRESENT:
SRI SREELAL N WARRIOR SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.10589 OF 2020(W)
2
JUDGMENT
The petitioner is an authorised Customs Broker under the Commissioner of Customs and holder of a licence Ext.P1 issued under the erstwhile Customs Brokers Licencing Regulations 2013 now amended in 2018, which was alleged to have expired on 14.04.2020. In the instant writ petition challenging the order Ext.P9, as per the facts which emanate from the writ petition are that, in the month of June 2019, the petitioner was approached by M/s Swiss Global, New Delhi for undertaking export activities through Trichy Port, accordingly, documentation was executed and the other documents including the Importer-Exporter Code issued by the Ministry of Commerce and Industry, Bank Account Details, GST Registration certificate, PAN Card and Aadhar card were also handed over. After verifying the documents, the same were accepted and accordingly shipping bills referred to in para 2 of the writ petition dated 09.06.2019 were filed WP(C).No.10589 OF 2020(W) 3 through e-system duly signed by the G-card holder through digital signature which is evidenced from Ext.P2. Alleging over valuation, the goods are detained by Trichy Customs. In this regard the Assistant Commissioner issued a communication dated 14.06.2019 Ext.P3 which was duly replied vide Ext.P4. During the investigation, petitioner also received summons for personal appearance and accordingly Branch Manager who was authorized, appeared before the Customs Authority. The statement was recorded by the Investigating Officer and the entire information with regard to the collection of the document verification was done.
2. The Trichy Customs Commissioner issued a show cause notice to the petitioner which was challenged before the Madras High Court. However, during the interregnum petitioner submitted an application for renewal of the licence which was expiring on 14.04.2020 vide communication dated 11.10.2019 Ext.P7. The WP(C).No.10589 OF 2020(W) 4 aforementioned application was rejected by the authorities vide, communication dated 21.04.2020 Ext.P9. Petitioner sought the review of the order but, the same has also been rejected in the new communication dated 19.05.2020 Ext.P11.
3. Learned counsel appearing on behalf of the petitioner submits that the proceedings initiated against the petitioner are illegal and unsustainable. There was no lapse related to the alleged act or over valuation of the goods as it can be only attributed to the exporter. The role of the petitioner is only as a Customs Broker and have no role in declaring the value of the goods. The impugned order also do not reflect the submissions recorded in the application for renewal correlated with the statement.
4. On the other hand Sri. Sreelal Warrier, in the Video Court proceedings informs the court that the impugned orders Exts.P9 and P11 are appealable under regulation 19 which provides for regular appeal under WP(C).No.10589 OF 2020(W) 5 Section 129 of the Customs Act and the limitation to file the appeal is 90 days. But the learned counsel for the petitioner informs that the Tribunals are not working and it is in these circumstances, the extra ordinary jurisdiction of this Court has been invoked as the petitioner is remedy less.
5. Having heard the learned counsel for the parties and appraised the paper book, I am of the view that this Court cannot while exercising power under Article 226 exercise judicial review in examining the veracity and genuinity of impugned documents Exts.P9 and P11 as they are subject to appeal in view of the provisions of the Regulations 2013, now amended 2018 and Section 129 of the Customs Act. Though Sri.Sreelal Warrier, informs this court that he would be verifying regarding the working of the Tribunal but, there is no closure of the system in preventing the affected party in filing the appeal particularly when the limitation is not still expired. The WP(C).No.10589 OF 2020(W) 6 petitioner is relegated to avail the remedy of appeal if so advised and the appeal is directed to be disposed of by the Tribunal as expeditiously as possible within a period of two months as provided under the regulation. Petitioner is at liberty to seek the modification of this order on account of the non-functioning of the Tribunal so that an appropriate direction/order can be issued.
This writ petition stands disposed.
Sd/-
AMIT RAWAL JUDGE Nak WP(C).No.10589 OF 2020(W) 7 APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF CB LICENCE
EXHIBIT P2 TRUE COPY OF THE KYC FORM WITH CONNECTED
DOCUMENTS
EXHIBIT P3 TRUE COPY OF THE LETTER DATED 14.06.2019
WITH CONNECTED DOCUMENTS
EXHIBIT P4 TRUE COPY OF THE LETTER DATED 19.06.2019
WITH CONNECTED DOCUMENTS
EXHIBIT P5 TRUE COPY OF THE LETTER DATED 22.08.2019
EXHIBIT P6 TREU COPY OF THE STATEMENT RECORDED SRI.
SHABER AHAMMED SAYEED ON 28.08.2019
EXHIBIT P7 TRUE COPY OF THE LETTER DATED 11.10.2019
EXHIBIT P8 TREU COPY OF THE REVIEW ORDER OF
SUSPENSION DATED 19.05.2020
EXHIBIT P9 TRUE COPY OF THE SUSP[ENSION ORDER
NO.VIII/48/11 2020 CCP TECH DATED
21.04.2020
EXHIBIT P10 TRUE COPY OF THE LETTER DATED 02.05.2020
EXHIBIT P11 TRUE COPY OF THE SUSP[ENSION ORDER
NO.VIII/48/11 2020 CCP TECH DATED
19.05.2020