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Madras HC Directs Customs to Decide on Return of Seized Currency After Hearing

Case Law Details

TaxGuru Citation
2025 taxguru.in 6193
Case Name
Saravana Jothi Vs Chief Commissioner of Customs (Madras High Court)
Date of Judgement/Order
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Saravana Jothi Vs Chief Commissioner of Customs (Madras High Court)

The Madras High Court declined an immediate order for the return of Rs. 4,08,609.5 in seized Indian currency belonging to Malaysian national Saravana Jothi. The petitioner sought a directive for the swift return of funds. However, the court, acknowledging the Customs Department’s commitment to natural justice, ordered the third respondent to pass a final decision within eight weeks. This period commences once the petitioner replies to the show-cause notice, which the petitioner must do within two weeks. The court emphasized adherence to due process. This aligns with principles ensuring fair administrative action, as seen in cases emphasizing fair hearings before adverse decisions.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

The petitioner has filed this writ petition seeking for a direction to the respondents 2 and 3 to return the seized currencies amounting to Rs.4,08,609.5/- to the petitioner within a time frame to be fixed by this Court.

2. A positive direction as sought for in this writ petition cannot be granted by this Court at this stage, since the learned standing counsel appearing for the respondents on instructions would now submit that the petitioner will be afforded an opportunity of personal hearing and that the principles of natural justice will also be adhered to before passing the final orders on the petitioner’s request for return of seized currencies. The said statement of the learned standing counsel for the respondents is recorded.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,505

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