Customs re-export claim fails without prior declaration and detention formalities; confiscation stands and relief is denied.

Imported goods remained liable to confiscation because the importer had not made a prior declaration of intention to re-export under Section 77 of the Customs Act, 1962, and had not obtained detention for re-export under Section 80. The earlier cases cited by the appellant were distinguishable on those statutory compliances, which were absent here. As the request for re-export was raised only at the appellate stage, the goods could not be placed on the same footing as in those decisions. The request to allow re-export without fine or penalty was rejected.

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Issues: Whether imported goods were liable to confiscation and whether re-export without fine or penalty could be allowed where no declaration of intention to re-export was made and no detention request or receipt under the Customs Act was obtained.

Analysis: The requested relief depended on setting aside the confiscation. The earlier decisions relied upon for the appellant were distinguished because, in those cases, a declaration had been made under Section 77 of the Customs Act, 1962 and detention for re-export had been obtained under Section 80 of the Customs Act, 1962. In the present matter, no such declaration or detention request had been made before detention of the goods, and the request for re-export was raised only at the appellate stage. The absence of compliance with the statutory procedure meant that the goods could not be treated on the same footing as in the cited cases.

Conclusion: The goods remained liable to confiscation and the request for re-export without fine or penalty was rejected; the appeal failed.

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