Case Law Details
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 shipment also included adult toys. Upon realizing the mis-shipment, the petitioner sought re-export of the adult toys through representations to the Customs Department.
The matter escalated with a writ petition filed to compel the Customs Department to consider and dispose of the representation dated March 19, 2024. The petitioner argued that they had paid for the imported goods under the bill of entry and sought relief limited to the disposal of the re-export request.
The Madras High Court, after hearing submissions from both sides, directed respondents to consider and dispose of the representation within eight weeks. This decision underscored the legal framework under the Customs Act, 1962, governing re-export requests and highlighted the importance of accurate shipment declarations.
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