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Case Law Details

Case Name : Ocean Sky Impex Pvt Ltd Vs Commissioner of Customs (Madras High Court)
Appeal Number : W.P.No.15176 of 2023
Date of Judgement/Order : 11/05/2023
Related Assessment Year :
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Ocean Sky Impex Pvt Ltd Vs Commissioner of Customs (Madras High Court)

Madras High Court in the case of Ocean Sky Impex Pvt Ltd Vs Commissioner of Customs related to provisional release of seized goods granted petitioner an opportunity for a personal hearing.

The Madras High Court recently made a significant ruling in the case of Ocean Sky Impex Pvt Ltd Vs Commissioner of Customs. The court called for the issuance of a writ of mandamus, directing the respondents to provisionally release the goods imported under specific bills of entry that had been seized, and to grant a hearing opportunity to the petitioner.

The petitioner’s goods had been seized under a memo, and the petitioner subsequently sought their provisional release for re-export, if necessary, under reasonable conditions to safeguard revenue. The court was informed that the petitioner had already made an application for the provisional release of the goods.

In light of these circumstances, the Madras High Court directed the respondent to pass orders on the petitioner’s application within ten days, after providing an opportunity for a personal hearing. The court emphasized the importance of giving advance notice to the petitioner to ensure that the final orders on his application are passed without further delay.

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