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2014 (12) TMI 1163 - HC - Central ExciseExport of goods without following procedure under Central Excise - exporter claims to be SSI unit - goods were detained on the ground that prohibited or restricted goods is attempted to be exported and/or a person without having an IEC is attempting to export the goods. - Held that:- in case of an export, the authority should not unreasonably withheld the export unless the export is made to a prohibited goods or to a restricted goods and have not been permitted to leave the country. An exporter is obliged to adhere to the schedule to the export and if any disruption to such schedule is made by any such agency it may invite the cancellation of the said order and ultimately have the resultant effect on the economy of the country. If the Foreign Trade Policy itself provides for an export to be made upon obtaining the undertaking, this Court does not find that there is any justification on the part of the authority to continue with the order of detention. Customs authorities directed to allow the export to be effected and shall proceed with the investigation and/or the proceedings already initiated against the petitioner - Decided in favor of petitioner.
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