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2018 (11) TMI 1592 - HC - CustomsRequest for reexport of the cargo not considered - request not considered as it was a case of misdeclaration and the request for reexporting be considered only after adjudication of show cause notice - Held that:- We are conscious of the fact that we are not rendering any final findings nor are we making any final orders in this petition. However, the unequivocal and indisputed facts and the provision of law shall not dissuade this Court from granting appropriate interim relief in a case like this else it would result into miscarriage of justice. We are of the considered view that the close perusal of the entire reply affidavit filed on behalf of the respondent, the respondent has not shown any cogent provision of law, which can be said to be entitled them to withhold the permission to reexport as sought by the petitioners. The fine distinction between the proceedings pursuant to the show cause notice and the challenge in the present petition have been loss sight of by the respondents else there would have been no hesitation on the part of the authorities in proceeding in accordance with law as the provision of Section 74 clearly envisages permissible grounds for reexport and there is not a single ground embedded therein, which may be considered as a ground militating against the prayer for permission for reexport. This fact needs appreciation so far as the prayer for reexport and the interest of respondents are concerned - petition allowed by way of remand.
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