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2022 (4) TMI 1412 - MADRAS HIGH COURTSeeking re-export of confiscated goods - import of goods called Areca Nuts from a foreign soil - prohibited goods or not - HELD THAT:- As has been rightly pointed out by the learned counsel appearing for the petitioner, the same goods since was imported when the petitioner in the said case in M/s.Unik Traders was placed in the same position, the issue had been decided by the decision of the learned Judge in the said case of M/S. UNIK TRADERS VERSUS THE ADDITIONAL COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS, THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, THE INTELLIGENCE OFFICER [2021 (12) TMI 198 - MADRAS HIGH COURT], where considering the facts and circumstances of the case, the learned Judge had given the said direction, where a time bound direction was given to the respondent/Customs to complete the procedure pending with the confiscation proceedings and even if the goods are to be confiscated by declaring it as prohibited goods, even then by using the discretion in the word occur in Section 125 of the Customs Act,1962, the respondent Customs can give an option to the petitioner/importer to re-export the imported goods. The said proposition held in the case of M/s.Unik Traders can very well be applied in the present facts of the case. Therefore, the said benefit can be extended to the present petitioner also. The writ petition disposed off.
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