2020 (12) TMI 712 - HC - Customs

Permission to re-export the goods without insisting on payment of redemption fine - Nutrition Supplements - HELD THAT - As statutory appeal has already been filed by the writ applicant against the final order of confiscation passed by the adjudicating authority, the request to re export the goods also should be made before the appellate authority. This writ application is disposed off with a direction to the respondent No.5 to take up the appeal preferred by the writ applicant at the earliest and decide the same in accordance with law - We permit Mr. Kapoor, the learned counsel to prefer an appropriate application before the appellate authority with a prayer to re export the goods, as prayed for, in this writ application.

Summary

Issues:
1. Quashing of order for re-export of goods
2. Permitting re-export without deposit of fine and penalty
3. Timely decision on appeal by the adjudicating authority

Analysis:
1. The writ applicant sought relief through a writ application under Article 226 of the Constitution of India to quash the order for re-export of goods comprising Nutrition Supplements, citing it as illegal, arbitrary, and in violation of Customs Act, 1962 and the Constitution of India. The court noted the appeal filed by the applicant against the order of confiscation and directed the appellate authority, respondent No.5, to decide the appeal in accordance with the law. The court emphasized that the request for re-export should be made before the appellate authority, and the appeal should be taken up for hearing promptly.

2. The applicant also requested permission for re-export of goods without the deposit of redemption fine and penalty until the appeal is pending before the adjudicating authority. The court acknowledged the concern of potential monetary loss if re-export is delayed and directed the appellate authority to hear the application for re-export promptly. The court disposed of the writ application with a direction for the appellate authority to decide on the appeal and the request for re-export in a time-bound manner, emphasizing adherence to statutory procedures.

3. The court highlighted the importance of a timely decision on the appeal filed by the applicant, stressing that the appellate authority should take up the appeal and the application for re-export within a specified timeframe. The court directed the respondent No.5 to consider the circular dated 16th September 2014, specifically clause 4, and make a decision within fifteen days of receiving the court's order. The judgment focused on procedural fairness and adherence to legal provisions in handling the appeal and the request for re-export, without delving into the merits of the case.