2021 (4) TMI 659 - SCH - Customs

Re-export of goods - goods lying in the customs warehouse to outside India - HELD THAT - It will be open to the private respondents to opt for re-export of perishable imported goods lying in the customs warehouse to outside India, to avoid absolute confiscation. Matters heard in-part - For further hearing, list these matters on 23rd March, 2021 at the end of the miscellaneous list.

Summary

Issues:
1. Appeal allowed in terms of the signed order.
2. Re-export of perishable imported goods from customs warehouse.

Analysis:
1. The Supreme Court allowed the appeal in terms of the signed order, granting leave in SLP(C) No.1097/2021. All pending applications were directed to stand disposed of as per the judgment. The judgment was in reference to a previous decision by the Bombay High Court (2020 (10) TMI 830). The specific details of the order were not provided in the summary.

2. During the proceedings, it was noted that the imported goods in question were perishable items. The Additional Solicitor General submitted that the Department would have no objection if the importers opted to re-export the perishable goods currently held in the customs warehouse to a destination outside India. This option was given to avoid the goods facing absolute confiscation. The re-export arrangement was subject to the payment of the requisite amount as per the applicable Rules/Regulations. The Department made it clear that they would not allow the goods to enter Indian territory at the importers' request, and any such request would be considered in accordance with the existing rules and regulations. The Court acknowledged this statement and allowed the private respondents the opportunity to choose re-export as a means to prevent absolute confiscation of the goods. The matter was adjourned for further hearing on 23rd March, 2021, to be listed at the end of the miscellaneous list.