The Madras High Court directed customs to handle the re-export request of mishipped adult toys found in imported lab bottles. The writ petition sought disposal of representations for re-exporting the toys.
The assessee, Sai Balaji Fancy Store imported Plastic Bottles for Lab. However, it was found that there were some adult toys too, which were not imported by the assessee. The toys were wrongly shipped. Several representations to the customs department with regards to the disposal of the toys were made and thus, the writ petition was filed.
Following a purchase order dated 15.12.2023 for the supply of plastic bottles for a lab, goods were released for home consumption under bill of entry No. 9756252 dated 21.01.2024. It was subsequently discovered that the containers also contained adult toys.
Ascertaining this, the assessee raised the issue with the China-based exporter. The exporter then communicated with the Customs Department, seeking re-export of the adult toys and clarifying that the goods were wrongly loaded with the intended shipment for the petitioner.
Mr.S.Baskaran, counsel of the assessee referred to the home consumption bill documents and submitted that the assessee has paid for goods imported under the above mentioned bill of entry. He further submitted that the relief claimed is limited to the consideration of the representation dated 19.03.2024.
The Customs Act, 1962 imposes requirements for requests for re-export, asserted the respondents’ counsel. He further submitted that the representation would be considered and disposed of in accordance with law.
Thus, the bench of Justice Senthilkumar Ramamoorthy of the Madras High Court disposed of the matter directing the Customs Officers / Department to consider and dispose of the representation for re-export within eight weeks.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
