Case Law Details
Naitik Enterprise Vs Union of India (Gujarat High Court)
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. On behalf of the respondents, the only contention raised is that in order to deter the petitioner from committing the same irregularities again, the permission to export the goods does not deserve to be granted. In the opinion of this court, unless there is a statutory bar against export of such goods or the petitioner otherwise does not satisfy any statutory requirement for export of such goods, it is not permissible for the respondent authorities to deny the request of the petitioner for granting permission to export the goods.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
1. 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 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.
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