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2022 (7) TMI 932 - MADRAS HIGH COURTSeeking forebearance of respondent from adjudicating the show cause notice - seeking to direct the respondent to release the goods for Re-Export on execution of Bond for the full value of the goods - HELD THAT:- It is seen that the department following the procedure, issued show cause notice, which was received by the petitioner through E-mail. Initially, appending documents not sent, after receipt of reply dated 19.07.2022, documents were appended to the E-mail, which was followed by a hard copy, sent through speed post. The petitioner filed a contempt petition against the officials. In the meanwhile, the officials challenged the order of the learned Single Judge in W.A.(MD).No.556 of 2022 [2022 (6) TMI 1189 - MADRAS HIGH COURT], which got dismissed. Hence, the respondent has issued show cause notice and given option for personal hearing, as he was constrained to conclude the same, in view of the order passed in W.P(MD)No.8916 of 2022, dated 28.04.2022 [2022 (4) TMI 1413 - MADRAS HIGH COURT]. It is only a classification issue, which is primarily proceeds based on the Notification No.20/2015, dated 25.07.2018. Now, this Notification has been stayed by the High Court of Karnataka in W.P.No.2898 of 2022, by order dated 10.02.2022 (following the order in W.P. No. 1329/2022 dated 8.2.2022, which is passed in following the order of Apex court in [2015 (11) TMI 80 - SUPREME COURT] Be that as it may, now, the department has no objection to re-export the imported consignment of the petitioner. The only requirement for the department is that, the petitioner to execute a bond and to participate in the proceedings, for the show cause notice and enquiry. The issue can be decided on its own merits. The petitioner has to participate in all the proceedings without any delay. This Court directs the respondent to release the goods for Re-Export and the petitioner is directed to execute a bond for the full value of the goods, within a period of one week from 18.07.2022. The re-export order to be passed without delay, preferably within one week, of course, after complying the procedures of the Customs - petition disposed off.
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