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2009 (4) TMI 522 - MADRAS HIGH COURTExport obligation - Confiscation - goods were imported on prior export basis declaring that they were used in the manufacture and export of SMX under the DEEC Scheme - export obligation had been met with - licence had subsequently been transferred to others as per the EXIM policy by the authorities of DGFT - bar regarding disposal of exempted materials is that such materials must not be “disposed of or utilised in any manner till the export obligation under the licence had been discharged in full”. This bar will not apply to these goods since the export obligations had been met with - quantity of imported sodium metal does not correlate with the quantity of inputs with the manufacture of SMX - Held that:- officers cannot sit in judgment on the quantity and need of an item when the same is imported within the value limits of the licence and there was no evidence that the items as imported were in excess of the value/quantity limits if any on the licences, further, the sodium metal does not meet the sensitive items criteria, order of confiscation set aside and redemption fine and duty, civil miscellaneous appeal is dismissed
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