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TMI Blog2022 (6) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... ne way or the other with an option to the respondent to re-export the goods back to the place from where the goods were imported. As pointed out by this Court earlier, this Court do not find any merit in the grievance expressed by learned counsel for the appellants. In the present context, the respondent has given an undertaking that they will execute a bond to cover the value of the goods, pending adjudication, if, the appellants permit him to re-export the goods taking into consideration the fact that goods are perishable and there is possibility that the value of goods will be reduced by efflux of time. It will be in the interest of both to permit the respondent to re-export the goods subject to reasonable conditions to protect the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Bills of Lading No.BLPLRGN2102381 dated 04.01.2022 consisting of 3 containers i.e., AMFU8846107, TCNU6471174 and TEMU6606496 and BLPLRGN2102383 dated 04.01.2022 consisting two containers i.e., TCNU6333560, TGHU7872147 respectively within a stipulated time considering the perishable nature of the goods that were detained/seized by the office of the respondents and direct the respondents to issue a 'Detention Certificate' for waiver of demurrage and container detention charges in terms of Regulations 6(1)(1) of the Handling of Cargo in Customs Areas Regulations, 2009 r/w Regulation 10(1)(1) of the Sea Cargo Manifest Transshipment Regulations, 2018. 4. The simple prayer in the writ petition is to direct the appellants to perm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... needless to state that before passing such orders, the petitioner shall also be heard. 7. In the said order, learned Single Judge has given an option to the trader to re-export the imported goods, if they are held to be prohibited to be imported to mitigate the loss. In the same order, the appellants were permitted to impose or collect penalty, if the circumstances so warrant. It is against the order of learned Single Judge, the above appeal is preferred. 8. Though learned Standing Counsel for the appellants argued at length, this Court is unable to find any justification for the stand taken by the appellants. It is admitted before this Court that the decision of this Court in Unik Traders case (supra) is not challenged by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted Betelnuts comes under 21069030 or Chapter 21. The respondent made strenuous efforts in convincing the appellants that he cannot afford to pay tax by classifying the goods under Chapter VIII. Therefore, the respondent only sought for permission to re-export the goods to mitigate the loss. It is in these circumstances, the efforts made by the authorities in the present context to levy and collect tax that cannot be afforded by the respondent in the present instance alone bothers the respondent. Therefore, the efforts of respondent was either to convince the appellants that the goods cannot be taxed and cannot be classified to attract Chapter VIII or to permit the respondent to re-export the goods. Since the delay in taking a decision also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to interfere with the order of learned Single Judge, which gives only simple direction to the appellants to complete the adjudication process one way or the other with an option to the respondent to re-export the goods back to the place from where the goods were imported. As pointed out by this Court earlier, this Court do not find any merit in the grievance expressed by learned counsel for the appellants. 14. In the present context, the respondent has given an undertaking that they will execute a bond to cover the value of the goods, pending adjudication, if, the appellants permit him to re-export the goods taking into consideration the fact that goods are perishable and there is possibility that the value of goods will be reduced by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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