2021 (8) TMI 969

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....ased provisionally for re-export, subject to furnishing a bond equal to the value of the goods imported and after representative samples of such items, as deemed fit by the investigating agency are drawn for further investigation/examination. The petitioner prays for the provisional release for re-export of the goods in question, in accordance with the order passed by the Appellate Authority. Brief facts of the case are that the petitioner had exported what it termed to be 'Sulphur Formulation' to a Sister Concern in Dubai; however by the time they reached there they could not be sold because there was no demand at that time and consequently, those goods were sent back to the petitioner. On checking those goods it was found that ....

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.... permitted. Learned Senior counsel appearing for the petitioner has argued that the goods were detained almost eight months ago and till date even no notice had been issued to the petitioner. That, however, may not be of much avail because further time for issuing notice is still available to the respondent. However, the second argument of the learned Senior counsel for the petitioner is that the petitioner is willing to give a bond for what it terms to be the exaggerated value of the goods which the respondents are trying to put on them, but also to the extent of the entire penalty which as per the respondents can be leviable viz., 500% value of the goods. Further, the prosecution of the petitioner is already underway and if the peti....

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....toms had in another matter permitted re-export of the goods after ordering confiscation on the grounds of suppression, misdeclaration, misclassification and import of prohibited goods. On a consideration of the entire aspect, we find that it has been specifically noticed by the learned Commissioner (Appeals) in the order dated 09.06.2021 (Annexure P-30) that on an earlier occasion also, an identical issue had arisen and the goods of the petitioner were permitted to be cleared vide release order dated 20.06.2018 and further that the adjudicating authority vide the said order while granting provisional release of the goods had specifically held that no duty is leviable on the goods ordered to be cleared to an export oriented unit and that ....