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2014 (3) TMI 136 - HC - CustomsPermission to re-export Synchronous Digital Hierarchy (SDH) Transmission Equipment - abandoned goods - Held that:- It is clear from Dugar (1992 (1) TMI 103 - SUPREME COURT OF INDIA) that when the goods are virtually abandoned by the importer/purchaser, as in this case, so long as ownership continues with the supplier, his request for their return through re-export cannot be turned down. In the present case, the order impugned by the petitioner does not allege that the goods were either mis-declared or wrongly classified or valued. In fact the revised PO supports the petitioner’s grievance that the importer was categorical in its intention not to take the goods and incur further anti-dumping duty liability. The importer- like in Dugar (1992 (1) TMI 103 - SUPREME COURT OF INDIA), abandoned the matter and even withdrew the appeal which it appeared to have filed before the CESTAT, primarily to aid the petitioner. There is nothing on the record indicative of mis-declaration or suppression or wrongful valuation of the goods at the time they were brought in. Clearly the importer in effect abandoned them once it became aware of the liability to pay anti-dumping duty. The importer also averred positively that the petitioner is the owner of the goods. - the goods in question here are entitled to be treated and cleared for re-export - Decided in favor of petitioner.
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