ASSISTANT COMMISSIONER OF CUSTOMS Vs. STATE OF KERALA

JUDGEMENT

(1.) Assistant Commissioner of Customs, Kochi filed C.M.P. 777/2010 in Crime 65/2009 of Excise Range, Ernakulam under Section 451 of Code of Criminal Procedure for interim custody of 1360 litres of foreign made foreign liquor seized by the Excise Inspector, Ernakulam near south railway station on 25-11-2009. By Annexure A19 order, learned Magistrate dismissed the petition. Petition is filed under Section 482 of Code of Criminal Procedure to quash Annexure A19 order and to get interim custody of the liquor.

(2.) Standing Counsel appearing for the petitioner, learned Public Prosecutor and the learned counsel appearing for third respondent who got themselves impleaded were heard.

(3.) Chapter IX of Customs Act 1967 deals with Warehousing. Under Section 57, any warehousing station, the Assistant Commissioner of Customs or Deputy Commissioner of Customs, may appoint public warehouses wherein dutiable goods may be deposited. Under Section 58, at any warehousing station, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may license private warehouses wherein dutiable goods imported by or on behalf of the licensee, or any other imported goods in respect of which facilities for deposit in a public warehouse are not available, may be deposited. Sub-section (1) of Section 59 provides that the importer of any goods specified in sub-section (1) of Section 61, which have been entered for warehousing and assessed to duty under Section 17 or Section 18 shall execute a bond binding himself in a sum equal to twice the amount of the duty assessed on such goods - (a) to observe all the provisions of the Act and the rules and regulations in respect of such goods (b) to pay on or before a date specified in a notice of demand - (i) all duties; and interest, if any, payable under sub-section (2) of Section 61; (ii) rent and charges claimable on account of such goods under the Act, together with interest on the same from the date so specified and (c) to discharge all penalties incurred for violation of the provisions of the Act and the rules and regulations in respect of such goods. Section 60 provides that when the provisions of Section 59 have been complied, proper officer may make an order permitting deposit of goods in a warehouse. Under Section 61, any warehoused goods may be left in the warehouse, in which they are deposited, or in any warehouse to which they may be removed. Section 62 provides that all warehoused goods shall be subject to the control of the proper officer and no person shall enter a warehouse or remove any goods therefrom without the permission of the proper officer. Section 64 deals with the right of the owner to deal with warehoused goods. Section 67 provides for removal of goods from one warehouse to another. Under the said section, the owner of any warehoused goods may, with the permission of the proper officer, remove them from one warehouse to another subject to such conditions as may be prescribed for the due arrival of the warehoused goods at the warehouse to which removal is permitted.