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Madras HC Disposes Writ on Seized Goods, Orders Timely Decision by Customs

Case Law Details

TaxGuru Citation
2025 taxguru.in 6203
Case Name
Jai Jwala Exim Vs Additional Commissioner of Customs (Madras High Court)
Date of Judgement/Order
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Jai Jwala Exim Vs Additional Commissioner of Customs (Madras High Court)

The Madras High Court has instructed the Additional Commissioner of Customs to promptly address a representation from Jai Jwala Exim concerning seized imported goods. The petitioner, whose goods were seized, reported that no show cause notice (SCN) has been issued to date, hindering the adjudication process. On July 23, 2025, the High Court directed the respondents to pass final orders on Jai Jwala Exim’s June 26, 2025, representation within four weeks. This decision, without delving into the case’s merits, emphasizes the need for timely action by authorities when an SCN has not been issued post-seizure. This aligns with principles of expeditious justice and fair administrative procedure.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

This writ petition has been filed for a direction to the respondents to pass final orders on the representation of the petitioner dated 26.06.2025 within a time frame to be fixed by this Court.

2. Heard Mr.S.Baskaran, learned counsel for the petitioner and Mr.J.Harikrishna, learned Junior Panel Counsel for the respondents, and perused the materials placed on record, apart from the pleadings of the parties.

3. The petitioner’s imported goods have been seized by the respondents. According to the petitioner, till date no show cause notice has been issued to the petitioner in respect of the seized goods. The petitioner seeks for an early adjudication of the proceedings by the respondents in respect of the seized goods. Under those circumstances, the petitioner has given a representation on 26.06.2025, which has been enclosed along with this writ petition.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,620

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