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TMI Blog2022 (4) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... aders was placed in the same position, the issue had been decided by the decision of the learned Judge in the said case of M/S. UNIK TRADERS VERSUS THE ADDITIONAL COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS, THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, THE INTELLIGENCE OFFICER [ 2021 (12) TMI 198 - MADRAS HIGH COURT] , where considering the facts and circumstances of the case, the learned Judge had given the said direction, where a time bound direction was given to the respondent/Customs to complete the procedure pending with the confiscation proceedings and even if the goods are to be confiscated by declaring it as prohibited goods, even then by using the discretion in the word occur in Section 125 of the Customs Act,1962, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rader, the issue as to whether that the importer can be permitted to reexport the goods was considered by this Court in W.P.No.24062 of 2021, where a learned Judge of this Court in the case of [M/s.Unik Traders Vs. The Additional Commissioner of Customs and Others.], passed an order dated 29.11.2021, wherein the following directions have been given: 91. Since the imported goods are natural products and are prone to deterioration due to exposure to elements and natural causes with efflux of time and humid inclement weather condition in Chennai and are lying at Balmer Lawrie CFS, Chennai since the end of September, 2021 the 1st and the 2nd respondents and/or such other officers vested with the powers to assess the Bills of Entries are d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en if they ultimately found that the goods imported by the petitioner are prohibited, a chance for reexporting the said goods may be given to the petitioner as directed in the earlier case referred to above, he contended. 6. However, Mr.Rajinish Pathiyil, learned Senior Panel Counsel appearing for the 1st respondent/Customs, would submit that under Section 125 of the Customs Act, it is purely the discretion of the authority concerned to decide whether the re-export or redeeming permission can be given to the exporter, if they are prohibited goods. 7. Such kind of discretion cannot be expected to be exercised only in favour of the importer in case of the prohibited goods, therefore, there is vast difference between the prohibited goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit can be extended to the present petitioner also. 11. Accordingly, these writ petitions are disposed of with the following orders: (i) That there shall be a direction to the respondent/Customs to classify the goods in question and ultimately if they found that the goods in question is a prohibited item, which requires a confiscation, that procedure also can be completed by the Customs and thereafter, an option can be given to the petitioner to reexport the same after collecting whatever confiscation fee, penalty, etc., as provided under the Customs Act. (ii) These procedures as indicated above shall be completed with the co-operation of the petitioner within a period of 30 days from the date of receipt of a copy of this order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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