2011 (5) TMI 95

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..... k Kumar Saraf, proprietor of M/s. Krishna Exports filed a bill of entry No. 2050360 dated 29.04.2010 for import of Beverages Kratingdaeng Energy drinks Non carbonated, falling under Chapter subheading 220299090 through M/s. Logic Transware (India) Pvt. Limited, CHA. Samples were drawn to ascertain whether the goods imported are fit for human use or otherwise. As per the test report, imported goods .....

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..... ws cited by both the sides, Revenue as well as appellants are fairly clear, no purpose will be served by considering the stay petition now and final appeal later on. I, therefore, proceed to decide the appeal itself.   3. The short issue to be decided in this case is as to whether the goods confiscated can be allowed to be re-exported or not. It is un-disputed fact that the goods confiscated .....

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..... n and the foreign exporter cannot be permitted to re-export the said goods.   5. The apex court has dealt with the similar case [Commissioner of Customs, Kolkata vs. Grand Prime Limited 2003 (155) ELT 417 (SC)] and the apex court observed that fact that the contention that exporter had the title of the goods and was entitled to re-export is not sustainable. Therefore, in view of the various .....

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