Discretionary final extension for re-export compliance granted after an earlier opportunity was not utilised.

A dispute over re-export of goods turned on whether a final further opportunity should be granted to complete compliance after an earlier chance had not been used. The Court, noting that the penalty amount had already been deposited and considering the circumstances, exercised its discretion to allow one last limited extension. The petitioner was given four weeks to complete the re-export process, and the matter was disposed of on that basis.

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Issues: Whether the petitioner should be granted a final opportunity to re-export the goods and complete the process within a further period.

Analysis: The dispute concerned re-export of goods, and the Court noted that an earlier opportunity had been granted but had not been availed of. Taking note that the penalty amount had already been deposited and considering the circumstances, the Court exercised its discretion to extend one last opportunity for compliance.

Conclusion: The petitioner was granted four weeks to complete the re-export process.

Final Conclusion: The matter was disposed of after granting a limited further opportunity to comply with the re-export direction.

Ratio Decidendi: Where a petitioner has failed to avail an earlier opportunity to re-export goods, the Court may, in its discretion and having regard to the circumstances, grant a final limited extension to complete compliance.

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