Conditional re-export of perishable imported goods upheld where full-value security preserved customs proceedings.

Perishable imported goods may be permitted to be re-exported pending adjudication when the importer offers full-value security by bond, provided revenue rights are preserved. The Madras HC found no illegality in an order allowing conditional re-export because it safeguarded investigation, adjudication, and lawful recovery by customs authorities. The appellate challenge failed, and the conditional relief was left undisturbed.

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Issues: Whether the importer was entitled to re-export the detained goods pending adjudication and whether the order permitting such re-export warranted interference in appeal.

Analysis: The goods were stated to be perishable, and the importer expressed willingness to execute a bond for the full value of the goods. The order under appeal only allowed re-export subject to safeguards and preserved the revenue authorities' to continue investigation, adjudication, and to impose or collect lawful charges. In these circumstances, no illegality or reason for interference was found.

Conclusion: The importer's right to re-export pending adjudication was upheld, subject to execution of a bond for the full value of the goods and without prejudice to the revenue authorities' rights.

Final Conclusion: The appeal failed, and the conditional relief permitting re-export was left undisturbed while the customs authorities retained liberty to proceed in accordance with law.

Ratio Decidendi: Where imported goods are perishable and the importer offers adequate security, a court may permit re-export pending adjudication while preserving the customs authorities' right to continue proceedings under law.

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