Best Crop Science Pvt Ltd Vs Principal Commissioner of Customs (CESTAT Allahabad)
CESTAT Allahabad held that rejection of request for re-export of restricted goods not justifiable since wrong goods were sent by the supplier under bona fide mistake. Thus, order rejecting re-export set aside.
Facts- The Appellant imported 3- Chloro-4-(1, 1, 2- Trifluoro- 2 – (Trifluoromethoxy) Ethoxy Benzenamine. It appeared to revenue that the Appellant mis-declared their goods while filing the bill of entry. The consignment was put on hold by the DRI and examined by the officers of DRI.
The Appellant raised the concern with the overseas supplier regarding the specification and the nature of the goods supplied as mentioned in the sales contract, vide email dated 09.09.2024. The supplier responded and assured to look into the matter. Subsequently, the overseas supplier confirmed that owing to the erroneous/inadvertence on their part, instead of loading the contract product “3-Chloro-4-(1,1,2-Trifluoro-2-(Trifluoromethoxy) Ethoxy Benzenamine”, some other product was loaded in the export consignment leading to a bona-fide wrong shipment of goods. The supplier therefore, requested the Appellant to apply for re-shipment of the consignment back to them as the same was not meant for import to the Appellant and there has been a bona-fide mistake on the part of the foreign supplier.
