Infructuous appeal over confiscation once imported goods were released and cleared for domestic consumption under judicial directions.

Imported goods released under a prior judicial direction and cleared for domestic consumption could no longer be subjected to contrary confiscation or re-export directions. The Tribunal noted that the High Court had already ordered release on payment of customs duty and compliance with conditions, and that the goods had in fact been cleared. In those circumstances, the Revenue's appeal was treated as infructuous because no effective relief against the earlier release could still be granted. The lower appellate order setting aside confiscation and permitting clearance therefore remained undisturbed.

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Issues: Whether the Revenue's appeal survived after the goods had already been released pursuant to the earlier writ proceedings and the appellate order, and whether any contrary direction could still be granted in respect of confiscation or re-export of the goods.

Analysis: The Tribunal noted that the High Court had already directed release of the inspected goods on payment of appropriate customs duty and compliance with the prescribed conditions. It also noted that the goods had in fact been cleared for domestic consumption. In that situation, the Tribunal held that no contrary view could be taken in the appeal, and that after such release there could be no question of absolute confiscation or re-export. The appeal was therefore treated as having become infructuous.

Conclusion: The Revenue's challenge failed and the appellate order setting aside confiscation and permitting clearance remained undisturbed.

Final Conclusion: The dispute stood concluded in favour of the importer, with the Revenue's appeal dismissed and the order of the lower appellate authority upheld.

Ratio Decidendi: Once imported goods have been released pursuant to a binding judicial direction and cleared for domestic consumption, an appeal challenging confiscation-based consequences becomes infructuous and no contrary confiscation or re-export order can be made.

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