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No SCN Issued Post-Seizure of Goods: Madras HC Orders Customs to Decide Representation Promptly [Read Order]

The Court stated that the authorities were duty-bound to act on such representations without undue delay, particularly when a person’s goods and commercial interests are affected.

No SCN Issued Post-Seizure of Goods: Madras HC Orders Customs to Decide Representation Promptly [Read Order]
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The Madras High Court directed the Customs Department to expeditiously decide on the representation filed by the petitioner concerning seized imported goods, in which the department failed to issue Show Cause Notice (SCN) after seizure. The petitioner, Jai Jwala Exim, had approached the High Court seeking a writ of mandamus after its imported goods were seized by the...


The Madras High Court directed the Customs Department to expeditiously decide on the representation filed by the petitioner concerning seized imported goods, in which the department failed to issue Show Cause Notice (SCN) after seizure.

The petitioner, Jai Jwala Exim, had approached the High Court seeking a writ of mandamus after its imported goods were seized by the Customs Department without any subsequent issuance of a show cause notice.

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On June 26, 2025, the petitioner filed a representation alleging excessive delay and procedural inaction, asking the authorities to act strictly in compliance with the law, which includes issuing a show cause notice and making an appropriate decision.

During the hearing, the petitioner’s counsel argued that despite the lapse of time since the seizure, no formal notice had been served, thereby stalling the adjudication process and causing business uncertainty.

The Customs Department did not dispute the existence of the representation or contest the relief sought.

Justice Abdul Quddhose observed that no prejudice would be caused to the Customs Department if it were directed to dispose of the representation on its merits. The Court stated that the authorities were duty-bound to act on such representations without undue delay, particularly when a person’s goods and commercial interests are affected.

Accordingly, without going into the merits of the seizure or the case, the Court disposed of the writ petition by directing the Customs authorities to consider and pass final orders on the petitioner’s representation dated 26.06.2025 within four weeks from the date of receipt of the Court’s order.

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Jai Jwala Exim vs The Additional Commissioner of Customs , 2025 TAXSCAN (HC) 1399 , W.P. No. 25556 of 2025 , 14 July 2025 , Mr.S.Baskaran , Mr.J.Harikrishna
Jai Jwala Exim vs The Additional Commissioner of Customs
CITATION :  2025 TAXSCAN (HC) 1399Case Number :  W.P. No. 25556 of 2025Date of Judgement :  14 July 2025Coram :  ABDUL QUDDHOSE, J.Counsel of Appellant :  Mr.S.BaskaranCounsel Of Respondent :  Mr.J.Harikrishna
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