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Case Law Details

Case Name : Eburamusa Sherif Vs Principal Commissioner of Customs (Madras High Court)
Appeal Number : W.P. No. 4595 of 2023
Date of Judgement/Order : 18/07/2023
Related Assessment Year :
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Eburamusa Sherif Vs Principal Commissioner of Customs (Madras High Court)

In the case of Eburamusa Sherif vs. Principal Commissioner of Customs, the Madras High Court considered a writ petition seeking the quashing of an order that rejected the petitioner’s request for the return of a seized car and cash. The court heard arguments from both parties and decided to grant partial relief to the petitioner.

The petitioner claimed that they were not served with a Mahazar (a document of seizure) when the car and cash were confiscated. They argued that retaining the car would lead to rusting and depreciation, and they were willing to cooperate with further proceedings. On the other hand, the respondents contended that the investigation was not complete and the car was used for smuggling gold.

After considering both sides’ arguments, the court ordered the provisional release of the petitioner’s car, a Maruti Suzuki Vitara Brezza, under specific conditions. The petitioner must furnish a bank guarantee for Rs. 1,00,000 and execute a bond undertaking to pay any fines or penalties imposed after adjudication of the proceedings under the Customs Act. The petitioner must also register a charge with the Regional Transport Office and maintain the car in good condition with renewed insurance.

The Madras High Court’s decision allowed for the provisional release of the seized car under certain conditions, while the cash would be released, confiscated, or appropriated based on the outcome of the proposed proceedings. The court’s order addressed the petitioner’s concerns and set forth requirements to ensure compliance during the ongoing investigation.

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