Yamal Manojbhai vs Union of India & Ors.

Court

Supreme Court of India

Date

4 May 2023

Case No.

Writ Petition (Crl.) No. 55 of 2023

Bench

Krishna Murari, Sanjay Karol

Citation

[2023] 4 S.C.R. 916 : 2023 INSC 498

Headnote

Customs Act, 1962 – ss.123, 127B – Seized goods specified u/s.123, remedy of settlement u/s.127B if available – Held: Per Krishna Murari, J. In cases of seizure within the customs area, s.123 cannot apply and the accused is entitled to the remedy of settlement – Decision passed by the Bombay High Court in Suresh Raheja case states the correct position of law – Per Sanjay Karol, J. Proviso to s.127B(1) specifies certain categories of goods that are barred from the jurisdiction of the settlement commission including goods mentioned u/s.123 and goods relating to NDPS Act – Thus, s.127B would not apply for settlement in respect of the goods enumerated u/s.123 – In view of divergence of opinion, matter to be placed before the Chief Justice of India for appropriate orders – Constitution of India – Article 21.

Union of India vs Suresh Raheja & Ors. 2011 (267) E.L.T. 487 (Bom.) – approved.

Lilavati Bai v. State Of Mysore AIR 1957 SC 521 : [1957] SCR 721 – referred to.

Additional Commissioner of Customs v. Ram Niwas Verma 2015 SCC Online Del 11542; Commissioner of Customs v. Avinash Dawar & Anr. 2015 SCC Online Del 13875; Commissioner of Customs v. Jyotsana Chikersal & Anr. 2019 SCC Online Del 6574; Additional Commission of Customs vs. Ashok Kumar 2016 (336) E.L.T 224 (Del); Tata Teleservices (Maharashtra) Ltd vs. Union Of India 2006 (201) ELT 529 (Bom) – referred to. Commissioner of Customs v. M. Ambalal (2011) 2 SCC

74 : [2010] 15 SCR 937; Northern Corporation v. Union of India (1990) 4 SCC 239 : [1990] 3 SCR 621; Dalip Singh v. State of U.P. and Ors. (2010) 2 SCC 114 : [2009] 16 SCR 111 – referred to.

Union of India v. Suresh Raheja 2011 (267) E.L.T. 487 (Bom.); Additional Commissioner of Customs v. Ram Niwas Verma 2015 SCC Online Del 11542; Commissioner of Customs v. Avinash Dawar and Anr. 2015 SCC Online Del 13875; Commissioner of Customs v. Jyotsna Chikersal and Anr. 2019 SCC Online Del 6574; Commissioner of Customs v. Ashok Kumar Jain 2013 (292) ELT 32 (Del.) – referred to.

The Judgments* of the Court were delivered by KRISHNA MURARI, J. 1. The present writ petition filed under Article 32 of the Constitution of India raises an issue of huge importance of personal liberty under Article 21 of the Constitution of India, regarding the right of an accused under the Customs Act, 1962 (hereinafter referred to as the ‘Customs Act’) to settle the dispute as per provisions contained under chapter XIV A of the Customs Act. 2. The writ petitioner, who is a Non-Resident Indian (for short, ‘NRI’), was arrested on 04.10.2022 at the Delhi International Airport. It is the case

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