TaxTMI 
TaxTMI 
2022 (5) TMI 593
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....f Act 1975 read with Entry No.83 of List I of Schedule VII to the Constitution of India to the extent it seeks to insert tariff item 9806 00 00 in the First Schedule to CTA. 2. During pendency of the present Writ Petition, on 22nd March 2022, this Court, upon making aware that the Applications dated 22nd December 2021 and 14th January 2022 seeking permission to re-export the goods filed by the Petitioner were still pending and not decided, directed the Authority to decide the said Applications within two weeks. The said Applications were thereafter decided by the Authority under order dated 4th April 2022. The Applications were rejected. The Authority refused to recall and cancel 12 Bills of entry and did not allow the re-export. The Pet....
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....he judgment of the Apex Court in the case of Union of India and Ors. Vs. G.S. Chatha Rice Mils and Anr. (2021) 2 SCC 209. He further submits that Section 11 does not confer power upon the Government to levy customs duty under the Customs Act. 4. The learned Senior Counsel submits that the Respondents could not have detained the goods of the Petitioner. The Petitioner had imported stainless steel scrap from UAE in 67 containers and filed 34 Bills of Entry declaring the goods to be of UAE origin based on the supplier's documents and the PSI certificate issued by a third party agency, accredited and approved by the DGFT in India. Respondent No.2 has seized 22 containers under seizure memo dated 22nd December 2021 on the purported ground tha....
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....oods. No purpose would be served. If the Department auctions the goods, the same goods will be used in the market. The goods can be exported back. The Petitioner would not claim refund till the investigation is completed and adjudication is made. In view of that, re-export may be permitted. 6. Mr. Jetly, learned Senior Counsel for the Respondent submits that the impugned notice is issued in exercise of its powers by the Central Government. No illegality is committed. It is further submitted that the request for re-export of goods is permitted when the said goods are destined for elsewhere but inadvertently imported at a particular customs station. On checking the Pakistan International Container Terminal website, it is observed that Bott....
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....t would carry 200% customs duty. The Petitioner had paid 18% duty. The Respondents have prima facie found the containers and the product therein to be of Pakistan origin. The reasons for the belief has been set out by the Respondent Authorities. At this prima facie stage, the writ Court would not sit in an appeal over the said prima facie observations of the Authorities. The request is to allow the re-export of the goods. Prima facie, it does not appear that the goods are brought over at the port under some bona fide mistake and belief. With regard to the contention of the Petitioner that the Petitioner is required to bear the demurrage charges, it can be taken care of by directing the Respondents to shift the said goods in the warehouse. T....