Iran's Navy on Thursday confirmed the seizure of an American oil tanker in the Sea of Oman.
In a statement published by state media, the army's naval wing said the American vessel's seizure was "based on a court order."
The Navy said the oil tanker had stolen Iranian oil last year "under the US guidance" and supplied the oil to Washington.
According to the statement, the tanker was sailing in the Sea of Oman when it was seized by a court order "in retaliation for the theft of Iranian oil by the US."
The tanker, the statement said, has been transferred to an Iranian port and handed over to the judicial authorities for legal action.
The details of the incident were not yet clear. Iran's Navy is expected to release a detailed statement later.
Media reports citing UK maritime security firm Ambrey said the Marshall Islands-flagged tanker was "boarded by armed individuals off the coast of Oman" as it sailed close to the Omani city of Sohar.
The AIS tracking system of the tanker was reportedly turned off as it sailed toward the Iranian port of Bandar-e-Jask.
According to media reports, the vessel seized by the Iranian Navy was loaded with 145,000 metric tons of oil in the Iraqi port of Basra.
Pertinently, the St Nikolas oil tanker was embroiled in a dispute between Tehran and Washington last year after it was confiscated by the US in April in a sanctions enforcement move while it was sailing under the name Suez Rajan.
The tanker was guided toward the Texas port where it remained docked for four months before the U.S. Navy unloaded the 800,000 barrels of oil worth around $56 million, defying Iranian warnings.
Washington at the time accused Iran's Islamic Revolutionary Guard Corps (IRGC) of trying to send contraband Iranian oil to China, in violation of sanctions.
Before the oil was unloaded off the coast of Texas, Iranian military officials warned of severe consequences, with IRGC Navy commander Alireza Tanjsiri at the time saying the "hit and run era" was over
"We hereby declare that we hold any oil company that seeks to unload our crude from the vessel responsible, and we also hold America responsible," he said at the time.