Madras High Court
H.S.Saleem vs The Principal Commissioner Of Customs on 23 August, 2023
Author: C.Saravanan
Bench: C.Saravanan
W.P.No.29613 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.08.2023
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.29613 of 2022
H.S.Saleem ... Petitioner
Vs.
The Principal Commissioner of Customs,
Chennai – 1, Commissionerate (Airport),
Meenambakkam, Chennai – 600 027. ... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for
issuance of a Writ of Mandamus, to direct the respondent herein to release
and return the seized Foreign Currency Equivalent to Rs.24,34,452/- (Twenty
four lakh thirty-four thousand four hundred and fifty-two rupees only)
covered by O.S.707/2022 AIU 'D' BATCH.
For Petitioner : Ms.R.Divya
for Mr.K.Manikanda Raj
For Respondent : Mr.B.Arvind Srevatsa
Junior Standing Counsel
____________
https://www.mhc.tn.gov.in/judis
Page No. 1 of 6
W.P.No.29613 of 2022
ORDER
This Writ Petition has been filed for a Mandamus, to direct the respondent to release and return the seized currency equivalent to Rs.24,34,452/- covered by O.S.No.707/2022 AIU 'D' Batch.
2. It appears that the petitioner was found carrying currencies of various denominations of different countries without declaring the same at the time of his departure to Dubai dated 30.07.2022.
3. A statement was recorded from the petitioner. It appears that petitioner has waived requirements of Section 110(2) of the Customs Act, 1962 and appeared for a personal hearing on 03.01.2023. After the writ petition and the counter was filed by the respondent, on 16.03.2023 an Order-
in-Original No.331/2022-23-Commissionerate-I was passed by the Joint Commissioner of Customs (Adjudication-AIR).
4. Relevant portion of the order reads as under:-
"15. Considering the above facts, I pass the following order:
____________ https://www.mhc.tn.gov.in/judis Page No. 2 of 6 W.P.No.29613 of 2022 ORDER i. I order for ABSOLUTE CONFISCATION of the seized 46 notes of Dirham of 5 denomination, 138 notes of Dirham of 10 denomination, 51 notes of Dirham of 20 denomination, 38 notes of Dirham of 50 denomination, 67 notes of Dirham of 100 denomination, 21 notes of Dirham of 200 denomination, 26 notes of Dirham of 500 denomination, 3 notes of Dirham of 1000 denomination, 5 notes of US dollars of 1 denomination, 5 notes of US dollars of 5 denomination, 3 US dollars of 10 denominations, 19 notes of US dollars of 20 denomination, 1 note of US dollar of denomination, 53 notes of US dollars of 100 denomination, 25 notes of Oman Riyal of 1 denomination, 47 notes of Omal Riyal of 5 denomination, 58 notes of Oman Riyal of 10 denomination, 43 notes of Oman Riyal of 20 denomination, 50 notes of Oman Riyal of 50 denomination, 19 notes of Kuwaiti Dinar of 5 denomination, 40 notes of Kuwaiti Dinar of 10 denomination, 29 notes of Kuwaiti Dinar of 20 denomination and 17 notes of Saudi Riyal of 500 denomination (total 804 currency notes) equivalent to Rs.24,34,452/- (Rupees Twenty Four Lakhs Thirty Four Thousand Four Hundred and Fifty Two only) under Section 113(d), 113(e), 113(h) & 113(i) of the Customs Act, 1962 read with FEMA (Export and Import of Currency) Regulations, 2015, based upon my findings in paras 8 to 14 cited supra.
ii. I order for ABSOLUTE CONFISCATION of the seized material object of no commercial value viz., blue colour trolley under Section 119 of the Customs Act, 1962 read with Foreign Trade (Development & Regulation) Act, 1992, based on findings in paras 8 to 14 cited supra.
iii. I also impose penalty of Rs.2,00,000/- (Rupees Two Lakhs only) on Shri Saleem S/o Shri Habeed Mohamed Segu Mohamed under Section 114(i) of the Customs Act, 1962, based upon my findings in para's 8 to 14 cited supra."
5. Considering the above development, this writ petition has become ____________ https://www.mhc.tn.gov.in/judis Page No. 3 of 6 W.P.No.29613 of 2022 infructuous. Therefore, liberty is given to the petitioner to file a statutory appeal against the order passed by the Joint Commissioner of Customs (Adjudication-AIR) before the Appellate Commissioner under Section 128 of the Customs Act, 1962, within a period of thirty (30) days from the date of receipt of a copy of this order.
6. The Appellate Commissioner shall endeavour to dispose the appeal on merits and in accordance with law within a period of forty five (45) days thereafter.
7. This Writ Petition is dismissed with the above liberty. No costs.
23.08.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order Neutral Citation : Yes/No shl/arb ____________ https://www.mhc.tn.gov.in/judis Page No. 4 of 6 W.P.No.29613 of 2022 To The Principal Commissioner of Customs, Chennai – 1, Commissionerate (Airport), Meenambakkam, Chennai – 600 027.
C.SARAVANAN, J.
____________ https://www.mhc.tn.gov.in/judis Page No. 5 of 6 W.P.No.29613 of 2022 shl/arb W.P.No.29613 of 2022 23.08.2023 ____________ https://www.mhc.tn.gov.in/judis Page No. 6 of 6