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Issues: Whether the goods re-imported by the appellant should be withheld pending the appeal, or whether interim permission ought to be granted to allow re-export under Notification No. 158/95-Cus dated 14.11.1995.
Analysis: The application was considered in the setting of delay in processing the re-imported goods, the appellant's request for extension of time for re-export, and the hardship that would result if the goods were further detained. The order also noted that the dispute on merits, including the effect of the alleged delay and the identity of the goods, would be examined at the regular hearing. To avoid undue prejudice, the Customs authorities were directed not to withhold the goods further and to act expeditiously, while preserving proper inventory and record of identity before re-export.
Conclusion: Interim permission was granted in favour of the appellant for expeditious re-export, without prejudice to the rights of either side.
Final Conclusion: The proceeding was disposed of at the interim stage by permitting re-export and protecting the evidentiary record, while leaving the merits of the appeal open for final hearing.
Ratio Decidendi: Where withholding of re-imported goods would cause undue hardship and the issue on merits remains open, interim relief may be granted to permit re-export while safeguarding the identity and record of the goods.
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