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Case Law Details

Case Name : Sai Balaji Fancy Store Vs Additional Commissioner of Customs (Gr.2G) (Madras High Court)
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Sai Balaji Fancy Store Vs Additional Commissioner of Customs (Gr.2G) (Madras High Court)

The Madras High Court recently addressed a case involving Sai Balaji Fancy Store and the Additional Commissioner of Customs (Gr.2G). The dispute arose when imported plastic bottles meant for lab use were found to contain adult toys, prompting the Customs Department’s involvement in a re-export request.

Following a purchase order in December 2023, goods were cleared under bill of entry No. 9756252 dated January 21, 2024. Subsequently, it was discovered that alongside the intended pl

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