2018 (10) TMI 570 - HC - Customs

Permission to re-export the goods - need to re-export the goods has arisen, as the importer has abandoned the same inasmuch as he has not filed a Bill of Entry for Clearance of the goods - Held that - Held that - Without commenting on the merits of both these petitions or on the stand of the Revenue, we feel it would be appropriate if the Commissioner of Customs (Import) i.e. Respondent No.1 would expeditiously dispose of the applications dated 23.06.2018 and 04.07.2018 - petition disposed off.

Summary

Issues:
Seeking direction for re-export of goods abandoned by importer without filing Bill of Entry.

Analysis:
The judgment by the High Court of Bombay dealt with two petitions filed under Article 226 of the Constitution of India. The petitions sought direction to the Commissioner of Customs (Import) to act on the applications dated 23.06.2018 and 04.07.2018 for re-exporting goods that were previously exported from China to India but abandoned by the importer without filing a Bill of Entry for clearance. The Court, without commenting on the merits of the petitions or the Revenue's stand, directed the Commissioner of Customs to expeditiously dispose of the applications after granting a personal hearing to the petitioners. The petitioner's counsel clarified that they only sought a personal hearing and not a show cause notice. It was agreed that the hearing notice would be issued to the representative of the petitioners. Consequently, the Respondent No.1 was directed to dispose of both applications for re-export in accordance with the law, after providing a personal hearing to the petitioners, preferably within four weeks from the judgment date. Both writ petitions were disposed of based on the above terms.