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Madras HC Directs Customs Authorities to Decide Representation in Cashew Import Dispute

Case Law Details

TaxGuru Citation
2025 taxguru.in 6465
Case Name
Sai Srinivasa Industries Vs Commissioner of Customs (Madras High Court)
Date of Judgement/Order
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Sai Srinivasa Industries Vs Commissioner of Customs (Madras High Court)

Madras High Court has instructed the Commissioner of Customs to consider a representation from Sai Srinivasa Industries regarding the clearance of warehoused dry cashew nuts. The petitioner, Sai Srinivasa Industries, claimed to have advanced ₹32,00,000 to a third party for importing these cashew nuts, but alleged that the third party later reneged on an oral contract.

Sai Srinivasa Industries had requested the Customs authorities to exercise powers under Section 68 of the Customs Act, 1962, to facilitate the clearance of the goods. The company also filed a police complaint under Section 318 of the Bharatia Nyaya Sanhita (BNS), 2023, against the third party.

While noting that the petitioner’s primary recourse appeared to be the recovery of the advanced amount and that a remedy under Section 68 of the Customs Act might not be directly applicable to such a commercial dispute, the High Court nonetheless directed the Customs authorities to review the representation.

The court ordered the first and second respondents (Customs officials) to consider the petitioner’s representation dated June 23, 2025, and dispose of it on its merits within four weeks. Furthermore, a notice must be issued to the third respondent within one week to allow them to respond to the petitioner’s representation. The directive was issued without prejudice to the rights of the third respondent. No specific judicial precedents from the provided text were cited by the court in this particular order.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,237

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