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2021 (11) TMI 1175 - CESTAT ALLAHABADPermission to re-export of the goods of the appellant - appellant already submitted the Bank Guarantee but the Respondent failed to allow export of the goods even after five months have passed - HELD THAT:- There are no reason with the Customs Authority to defy both the Final Order dated 12 September 2019 and Miscellaneous Order dated 21 June 2021 granting permission to appellant to re-export the impugned gold. The final order as well as miscellaneous order of this Tribunal, as mentioned above, have not been complied with by the department despite the time bound directions and despite that their interest has duly been taken care of. This act of department is highly unacceptable and unreasonable/ unjustified too - Clearly, it is a case of the officers illegally holding on to the goods of the appellant for over two years after the Final Order of 12.09.2019 as there is no provision in the Customs Act or Rules or Regulations under which the officers could have held on to the goods of the appellant which were not confiscated at all. The Respondent Principal Commissioner of Customs, NOIDA and Commissioner Customs (Exports), IGI Airport, New Delhi are directed to strictly comply with the orders passed and to allow re-export of the goods of the appellant within 10 days and report compliance in writing on 29 November 2021 - application disposed off.
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