Warehoused Goods Dispute: Madras HC Directs Customs to Consider Representation u/s 68 for Clearance of Imported Dry Cashew Nuts [Read Order]
The Court directed the Commissioner of Customs to consider the petitioner's representation under Section 68 of the Customs Act, 1962, for clearance of warehoused dry cashew nuts imported via specified bills of lading, amid allegations of breach by the third respondent after advance payment
![Warehoused Goods Dispute: Madras HC Directs Customs to Consider Representation u/s 68 for Clearance of Imported Dry Cashew Nuts [Read Order] Warehoused Goods Dispute: Madras HC Directs Customs to Consider Representation u/s 68 for Clearance of Imported Dry Cashew Nuts [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/2070401-warehoused-goods-dispute-warehoused-goods-madras-hc-taxscan.webp)
The Madras High Court has directed to consider the representation dated 23.06.2025 submitted by the petitioner under Section 68 of the Customs Act, 1962, for clearance of warehoused dry cashew nuts.
M/s. Sai Srinivasa Industries (petitioner), represented by its Managing Director, filed a writ petition under Article 226 of the Constitution of India seeking a Writ of Mandamus. The petitioner alleged that it advanced Rs.32,00,000/- to the third respondent, M/s. T.DA Import and Export Private Limited.
The amount was advanced for importing dry cashew nuts, but the third respondent resiled from the oral contract. Therefore, the petitioner has sent a representation with request to first and second respondent that is The Commissioner of Customs and The Assistant Commissioner of Customs Respectively.
Also Read:Denial of CENVAT Credit for Non-Manufacture Activity: CESTAT Sets Aside Order as Duty Was Paid on All Goods [Read Order]
Your Ultimate Guide to GST in the Real Estate Sector!, Click here
The goods were imported and kept in the warehouse via bills of lading No. A.EV.023.1409A and A.EV.023.1409B. The petitioner also filed a police complaint dated 23.06.2025 under Section 318 of the Bharatiya Nyaya Sanhita, 2023.
A single bench comprising Justice C. Saravanan observed that prima facie, the petitioner has a case for recovering the advanced amount through legal proceedings under the Bharatiya Nyaya Sanhita, 2023, and there are no clear indications of remedy under Section 68 of the Customs Act.
The Court directed the first and second respondents to consider the representation on merits within four weeks, after issuing notice to the third respondent within one week. The Court also highlighted in the direction that it is without prejudice to the rights of the third respondent.
The writ petition was disposed of accordingly, with the connected miscellaneous petition closed.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates