2012 (2) TMI 359

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....other such products. During the course of its business the petitioner had shipped one consignment of Imitation Glass stones, in 39 cartons, weighing 854 kilograms. The consignment was sent on the orders placed by M/s.Sky Way Corporation, Jaipur. The said goods had arrived at the Air Cargo Complex, Meenambakkam, Chennai.   3. However, the importer, namely, M/s.Sky Way Corporation, Jaipur, had refused to clear and take delivery of the goods, and as the cost of the goods had not been paid, the petitioner had requested the respondents to permit the re-export/re-shipment of the goods. However, as the respondents had not considered the request made by the petitioner, the present writ petition has been filed before this Court, under Article ....

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....clutches of law and in order to avoid detection of its mode of operation by the investigating agency. During the examination, it had been found that the goods had been mis-declared as imitation stones, in order to evade payment of a higher duty. Therefore, a show cause notice had been issued to the importer for the violation of the provisions of the Customs Act, 1962. Hence, the request of the petitioner for re-shipment or re-export of the goods would not arise.   7. In fact, a show cause notice, dated 8.7.2011, had been issued to M/s.Sky Way Corporation, Jaipur, and certain others, proposing confiscation of the goods, under Section 111(d) of the Customs Act, 1962, read with Section 11(1) of the Foreign Trade (Development and Regulati....