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TMI Blog2019 (11) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... etition allowed. - R/Special Civil Application No. 833 of 2019 - - - Dated:- 2-5-2019 - Harsha Devani and Bhargav D. Karia, JJ. Shri Amal Paresh Dave and Paresh M. Dave, for the Petitioner. Shri Devang Vyas and Nirzar S. Desai, for the Respondent. JUDGMENT Rule. Mr. Nirzar Desai, Learned Senior Standing Counsel, waives service of notice of rule on behalf of the respondents. 2. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the communication, dated 29-11-2018 of the third respondent - Assistant Commissioner of Customs, Valvada, informing the petitioner that its request for re-export of goods has been rejected by the Principal Commissioner, Customs, Ahmedabad. 3. The facts stated briefly are that the petitioner is engaged in various businesses, including trading of goods like Aluminium P.S. Plates, printing ink, printing blankets, etc. which are used in the printing industry. The petitioner purchased a consignment of 77,000 pieces of Aluminium Plates (PS) from one M/s. Real Ventures General Trading LLC of Dubai, UAE, under a commercial invoice No. RVGT0019541/2018, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may not be possible to sell the imported goods in the local market because the demand for such goods is limited in the printing industry in India. On the other hand, the foreign supplier agreed to take back the goods and, therefore, on the basis of a written confirmation of the UAE based supplier for returning the goods back to them, the petitioner, by a letter, dated 4-6-2018, requested the second respondent herein for permission to return the goods by way of re-export. 3.3 By a letter, dated 8-6-2018, the petitioner was informed that its request was rejected and that as the goods had been ordered to be provisionally released vide order, dated 1-6-2018, the same could not be allowed to be re-exported. 3.4 It appears that thereafter, a writ petition was filed before this Court being Special Civil Application No. 9126 of 2018 for a direction to allow re-export of the goods, which came to be withdrawn on 20-6-2018 for pursuing the matter with the customs authorities. 3.5 Thereafter, the petitioner submitted a bond for a sum of ₹ 4,22,024/-, and also furnished a bank guarantee for a sum of ₹ 16,00,000/-. The petitioner also paid/deposited all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng aggrieved, the petitioner has filed the present petition. 4. Mr. Paresh Dave, Learned Advocate for the petitioner submitted that the goods in question are freely exportable and, therefore, the petitioner s application for export of goods ought not to have been rejected by the Customs authorities. It was submitted that earlier, the petitioner wanted to re-export the goods without complying with the conditions laid down by the Customs authorities for releasing the goods; but this situation no longer continues, inasmuch as the petitioner has paid all the duties including anti-dumping duty at the higher rate, and has also furnished bond as well as bank guarantee as directed by the Customs authorities. It was submitted that the goods imported by the petitioner have been released for being cleared for home consumption and, therefore, such goods could be used in India or they could be exported also in accordance with the normal procedure for export of any goods. Under the circumstances, the action of the Customs authorities in not allowing the petitioner to export the goods is illegal, and not in accordance with the provisions of the Customs Act. 4.1 Reference was mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the goods have been released to the petitioner and are at their disposal. It is also stated that the petitioner had paid the applicable duty, submitted the bond for a sum of ₹ 44,22,024/- and furnished a bank guarantee of ₹ 16,00,000/- and accordingly, the goods have been provisionally released as per order, dated 1-6-2018 issued by the Principal Commissioner of Customs, Ahmedabad. 7. Evidently therefore, the goods have been cleared for home consumption. In terms of sub-section (25) of Section 2 of the Customs Act, once the goods are cleared for home consumption, they no longer retain the identity of the imported goods. Under the circumstances, once the goods have been cleared, such goods no longer remain to be imported goods and hence, there is no question of re-exporting the goods as has been stated in the affidavit-in-reply filed on behalf of the respondents. It is true that prior to the provisional release of the goods and payment of the relevant duties, the petitioner had sought re-export of such goods, which request came to be turned down. However, now, what the petitioner seeks is to export of goods after the same have been cleared for home consumption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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