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2020 (10) TMI 346 - HC - Customs


Issues:
1. Quashing of order dated 22.07.2020 for re-export of goods.
2. Compliance with earlier court order for re-export permission.
3. Confiscation of goods and imposition of penalties.

Issue 1: Quashing of order dated 22.07.2020 for re-export of goods
The petitioner sought the quashing of the order dated 22.07.2020 passed by the Commissioner of Customs, NS-1, JNCH, Nhava Sheva, regarding re-export of goods covered by bills of lading. The High Court found that the Commissioner's order did not align with the Court's previous directive. The Court noted that the Commissioner deferred the decision on re-export indefinitely, contrary to the Court's instruction to decide on the representation for re-export in accordance with the law. Consequently, the Court directed the Commissioner to pass a fresh order within two weeks, emphasizing compliance with the earlier order and legal considerations.

Issue 2: Compliance with earlier court order for re-export permission
Following the High Court's direction, the Commissioner of Customs, Nhava Sheva-1, issued an order on 30th September, 2020, confiscating the goods but providing an option for redemption for re-export on payment of a fine. The order specified the confiscation of cloves and imposed penalties on the importer. The petitioner expressed willingness to comply with the redemption fine condition. Subsequently, the Court concluded that no further order was necessary, except to close the proceedings, as the petitioner agreed to fulfill the conditions imposed in the Commissioner's order.

Issue 3: Confiscation of goods and imposition of penalties
The Commissioner's order on 30th September, 2020, confiscated the imported cloves and imposed a redemption fine on the owner for re-export purposes. Additionally, a penalty was levied on the importer under specific sections of the Customs Act, 1962. The order emphasized that it was issued without prejudice to any further actions that may be taken under relevant laws. The Court, upon the petitioner's agreement to comply with the redemption fine, disposed of the writ petition, concluding the legal proceedings.

This detailed analysis provides insights into the legal judgment, addressing the issues of quashing the order for re-export, compliance with court directives, and the confiscation of goods with imposed penalties.

 

 

 

 

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