IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 29TH JUNE 2010 / 8TH ASHADHA 1932 WP(C).No. 20037 of 2010(D) -------------------------- PETITIONER(S): --------------- 1. ABDUL AZEEZ NUJUMUDEEN, MANKOTTUKONAM, PATHINETTIL ROADARIAKTHU VEEDU, THOLIKODU, THIRUVANANTHAPURAM. BY ADV. M/S. SRI.THOMAS ABRAHAM SRI.DIPU.R SMT.MERCIAMMA MATHEW SRI.K.S.HARIDAS SRI.V.RENJITH KUMAR RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY ITS SECRETARY, DEPARTMENT OF TAXES, GOVT. OF KERALA, SECRETARIATE, TRIVANDRUM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. DEPUTY COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, ERNAKULAM. 4. INTELLIGENCE INSPECTOR SQUAD IV, ERNAKULAM, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, ERNAKULAM. BY GOVT. PLEADER SRI. C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------------- W.P.(C) No.20037 of 2010 ------------------------------- Dated this the 29th day of June, 2010 J U D G M E N T The petitioner, who is stated as an employee in Saudi Arabia for the last nearly 12 years, has brought certain household articles as 'ship cargo' in a container. The goods, on reaching the Cochin Port in Willingdon Island, were destuffed and were subjected to scrutiny by the Customs Department and thereafter they were taken in 220 packages in a lorry, intending to be taken to the destination at Thiruvananthapuram. By about 8 p.m. on 17.6.2010, Ext.P4 notice was issued under Section 47 (2) of the KVAT Act, observing that physical verification of the contents was necessitated asking the party to appear and make the same available for further scrutiny on 18.6.2010. The petitioner submitted Ext.P5 explanation on 19.6.2010 explaining the position and stating that no further verification was necessitated. This led to the issuance of Ext.P6 by the third respondent, referring to the facts and figures as to the commercial quantity of 5600 kgms. imported as against the declared quantity of 1800 kgms., as shown in the baggage W.P.(C) No.20037/2010 2 declaration, simultaneously mentioning that physical verification will be conducted on 23.6.2010, giving one more opportunity to the party who did not choose to appear on the previous occasion, i.e., on 18.6.2010. 2. The petitioner has preferred Ext.P7 representation detailing the facts and figures, and the third respondent issued Ext.P8 intimation on 23.6.2010. It is discernible from Ext.P8 that the petitioner very much appeared before the authorities concerned, but physical verification could not be conducted because of heavy rain. It is stated that the matter was discussed in detail with the higher officials and appropriate arrangements are being made to have it finalised at the earliest. The learned counsel for the petitioner submits that, from 17.6.2010, the petitioner has been made to run from pillar to post, and nothing has happened positively, which made the petitioner to approach this Court by filing the Writ Petition. 3. The learned Government Pleader appearing for the respondents submits that the conduct of the petitioner was W.P.(C) No.20037/2010 3 never above board, which made the petitioner to admit the guilt and satisfy the penalty imposed by the Customs Department, which has been taken note of in Ext.P4 itself. It is further stated that, it was only because of the heavy rains that physical verification could not be conducted, as there is no adequate infrastructure at the place, where the inspection has to be made at Willingdon Island. The learned Government Pleader further submits that the proceedings could not be finalised as the party did not turn up on 18.6.2010 and the concerned officials, after issuance of Ext.P7, had to proceed to the check post at Walayar in connection with some other exigency of work, and that every earnest effort is being taken to have the proceedings finalised by conducting the physical verification on 1.7.2010, i.e., day after tomorrow. It is assured that inspection will be conducted and completed on the very same day and further proceedings will be issued forthwith, allowing the petitioner to satisfy the security deposit, if so necessitated. The above submission is recorded. 4. However, it is made clear that the physical verification of the items shall be conducted and completed, at W.P.(C) No.20037/2010 4 any rate, on or before the 'first' of July, 2010, and the petitioner shall be served with a proper notice, if at all any further liability is to be satisfied by the petitioner. On issuance of any such notice, the petitioner is given the liberty to satisfy the security deposit, if any, either in the form of 'Cash/DD' or by way of 'Bank Guarantee', on which event, the vehicle as well as the goods shall be released to the petitioner forthwith. This will be without prejudice to the rights and liberties of the respondents to pursue the adjudication proceedings, which shall be finalised, in accordance with law, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment, of course, after giving an opportunity of hearing to the petitioner. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE. nj.