TMI Blog2022 (4) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Counsel COMMON ORDER The petitioner is an importer under Bill of Entry dated 05.12.2021. He has imported the goods called Areca Nuts from a foreign soil. The goods were intercepted and seized by the Customs by proceedings dated 17.03.2022. 2. The case of the customs is that they are prohibited goods, therefore investigation followed by adjudication has to be undertaken, then only it has to be decided whether the goods have to be confiscated or otherwise. 3. In the meanwhile, the petitioner has approached this Court by filing these two writ petitions with a prayer seeking for a mandamus from this Court to the respondent to permit the petitioner to re-export the goods. 4. Heard Mr.N.Murali Kumaran, learned counsel for M/s.MCGAN L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter. The proper officer shall bring a closure to the issue one way of the other within a period 30 days thereafter after duly following the safe guards under the Customs Act, 1962 and principle of natural justice. The petitioner may be given an option to re-export the imported goods if they are held to be prohibited goods to mitigate the loss of the petitioner. This observation is without prejudice to any penalty that may be imposed if the circumstances so warrant. 93. This writ petition stands disposed with the above observations. No costs." 5. Relying upon this decision, learned counsel appearing for the petitioner would submit that since the petitioner is also similarly placed and the goods are one and the same, the same benefits can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raders referred to above 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 by order dated 29.11.2021, 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, the respondent Customs can give an option to the petitioner/importer to re-export the imported goods. 10. The said proposition held in the case of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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