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Issues:
1. Unreasonable actions of Customs authorities leading to confiscation of goods. 2. Delayed auction of goods causing financial loss to the petitioner. 3. Confiscation order challenged by the petitioner. 4. Legal analysis of the confiscation order under Section 111(c) of the Act. 5. Petitioner's inability to export goods due to Customs authorities' actions. 6. Quashing of the orders of confiscation and directions given to Customs authorities. Detailed Analysis: 1. The judgment addresses the petition filed by an entrepreneur against the Customs authorities for their unreasonable actions leading to the confiscation of goods. The petitioner had established a factory in the Kandla Free Trade Zone for exporting clothes. The authorities at Bombay found discrepancies in the goods imported by the petitioner, leading to a delay in auctioning the goods. The petitioner suffered financial losses due to this delay caused by the Customs authorities. 2. The petitioner's goods and raw materials were retained by the Customs authorities, preventing him from exporting or manufacturing goods for export. Despite the petitioner's explanation of being unable to export due to the actions of the authorities, a notice of confiscation was issued under Section 111(c) of the Act. The Central Board of Revenue confirmed the confiscation order, further complicating the petitioner's situation. 3. The judgment analyzes the legality of the confiscation order under Section 111(c) of the Act. It highlights that while non-compliance with export obligations can lead to confiscation, when a citizen is prevented from fulfilling those obligations by Customs authorities, it cannot be considered wilful default. The petitioner was caught in a situation where he could neither manufacture nor export goods due to the actions of the Customs Department, making the confiscation order unjustifiable. 4. The court quashed the orders of confiscation, emphasizing that the petitioner was helpless due to the actions of the Customs authorities. The judgment directs the authorities to release the goods for domestic use, considering the significant time that has passed since the confiscation order was issued. The petitioner is willing to pay any requisite duty for utilizing the goods in the domestic market, relieving him from the unreasonable export obligation imposed by the authorities. 5. In conclusion, the court ruled in favor of the petitioner, highlighting the unreasonable stand taken by the Customs authorities over the years. The judgment absolves the petitioner from the export obligation and permits him to utilize the goods domestically, subject to paying the necessary duty. The ruling serves as a remedy for the petitioner's unjust treatment by the authorities, providing relief from the confiscation order and allowing for the goods' domestic use.
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