2025:KER:26204 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 27TH DAY OF MARCH 2025 / 6TH CHAITHRA, 1947 WP(C) NO. 10845 OF 2025 AGAINST THE JUDGMENT DATED IN WP(C) NO.34904 OF 2023 OF HIGH COURT OF KERALA PETITIONER/ACCUSED: MUHAMMED AJMAL K. K. AGED 31 YEARS OCCUPATION-LABOURER, S/O. ABDULLA K.K, R/AT. K. K. HOUSE, BENDICHAL, THEKKIL -POST, KASARGOD - DISTRICT, PIN - 671541 BY ADVS. BIJU ANTONY ALOOR K.P.PRASANTH KRISHNASANKAR D. SULEKHA KISHOR WATHARKAR ARUNRAJ R. REBIN VINCENT GRALAN RESPONDENTS/COMPLAINANT: 1 CUSTOMS -AIU (REP BY SENIOR INTELLIGENCE OFFICER) DIRECTORATE OF REVENUE INTELLIGENCE, COCHIN ZONAL UNIT, BUILDING NO. 32/641A, VYLOPILLI ROAD, ST. THOMAS LINE, PALLINADA, PALARIVATTOM, ERNAKULAM – DIST,, PIN - 682025 2 THE JOINT COMMISSIONER OF CUSTOMS CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE CENTRE BOARD OF EXCISE AND CUSTOMS) COCHIN CUSTOMS HOUSE, INDIRA GANDHI ROAD, WILLINGTON ISLAND, KOCHI, ERNAKULAM – DIST, PIN - 682009 BY ADV. V GIRISHKUMAR, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:26204 W.P.(C). No.10845 of 2025 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C). No.10845 of 2025 ------------------------------------------- Dated this the 27th day of March, 2025 JUDGMENT Petitioner challenges Exhibit-P6 order issued by the Additional Commissioner of Customs under Sections 111 and 121 of the Customs Act, 1962 (for short, 'the Act'). 2. Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents, it is noticed that the impugned order is appealable under Section 129 of the Act. Hence, this writ petition need not be entertained. Accordingly, the writ petition is dismissed, reserving the liberty of the petitioner to pursue statutory remedies, in accordance with law. Sd/- BECHU KURIAN THOMAS JUDGE Jka/27.03.25. 2025:KER:26204 W.P.(C). No.10845 of 2025 -:3:- APPENDIX OF WP(C) 10845/2025 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER BY THE RESPONDENT NO.1 DATED 08/10/2024. Exhibit P2 TRUE COPY OF THE ORDER OF THIS HON'BLE HIGH COURT DATED 27/10/2023. Exhibit P3 TRUE COPY OF THE SHOW-CAUSE NOTICE BY RESPONDENT NO.2 DATED 18/12/2023. Exhibit P4 TRUE COPY OF THE REPLY WITH LIST OF DOCUMENTS BEFORE RESPONDENT NO.2 DATED 18/01/2024. Exhibit P5 TRUE COPY OF THE REPORT ON HEARING BY RESPONDENT NO.2 DATED 28/05/2024. Exhibit P6 TRUE COPY OF THE ORDER BY THE RESPONDENT NO.2 DATED 20/06/2024.