Tribunal grants appeal for re-export of goods, directing reconsideration with revenue safeguards.

The Tribunal allowed the appeal, setting aside the order refusing provisional release for re-export of goods. The adjudicating authority was directed to reconsider the request within one month, imposing reasonable conditions to safeguard revenue. The appellant's argument regarding mis-declaration and the perishable nature of the goods was considered, leading to the decision in favor of the appellant.

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Issues:
The judgment concerns the request for provisional release of goods for re-export only.

Details of the Judgment:

Issue 1: Mis-declaration and classification of imported goods
The appellant imported fabrics with mis-declaration of description and quantity, leading to re-determination of classification and seizure of goods. The appellant sought provisional release for re-export due to the mistake by the overseas supplier. The adjudicating authority rejected the request for re-export, stating it can only be considered after investigation. The appellant argued that the power to allow provisional release for home consumption includes re-export, citing Customs Act, 1962. The Tribunal noted that the goods were not prohibited, and the appellant had filed under FIRST CHECK due to uncertainty in classification. The Tribunal found no reason to further detain the goods, especially as samples had been drawn and tests conducted.

Issue 2: Perishable nature of goods
The appellant highlighted that the coated fabrics were perishable and would lose value if detained for a long period. The appellant referred to CBEC Circular and various legal precedents to support the argument for provisional release pending adjudication. The appellant undertook not to dispute the classification, value, or quantity of the goods, emphasizing that samples had already been tested. The Tribunal considered the arguments and observed that the goods were freely importable, and refusing re-export request was not justified.

Conclusion:
The Tribunal set aside the order refusing provisional release for re-export, directing the adjudicating authority to consider the request within one month, subject to reasonable conditions for safeguarding revenue. The appeal was allowed in favor of the appellant.

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