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Re-export of mis-shipped adult toys: Madras HC Directs Customs to consider representations

Case Law Details

Case Name
Sai Balaji Fancy Store Vs Additional Commissioner of Customs (Gr.2G) (Madras High Court)
Date of Judgement/Order
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Sai Balaji Fancy Store Vs Additional Commissioner of Customs (Gr.2G) (Madras High Court) The Madras High Court recently addressed a case involving Sai Balaji Fancy Store and the Additional Commissioner of Customs (Gr.2G). The dispute arose when imported plastic bottles meant for lab use were found to contain adult toys, prompting the Customs Department’s involvement in a re-export request. Following a purchase order in December 2023, goods were cleared under bill of entry No. 9756252 dated January 21, 2024. Subsequently, it was discovered that alongside the intended plastic bottles, the ...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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