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2017 (8) TMI 347 - HC - CustomsRe-export of prohibited goods - demurrage/rent charges - Whether the Petitioner is permitted to re-export its consignment of health products without payment of demurrage/rent charges owed to the Cargo handling company? Held that: - There is nothing on record to support the case of the Petitioner that there was a bona fide mistake or that the goods were meant for Singapore and were wrongly brought to India. All the documents on record clearly reveal that there was a proper detailed invoice for the health products, which was raised on Visha Enterprises and was meant to be cleared by Visha Enterprises - Under Section 111 (d) of the CA, goods which are prohibited under any law for the time being in force, are liable to be confiscated. Such goods fall in the category of `prohibited goods' under Section 2 (33) of the CA and any import or attempt to import the same, entails confiscation. The ACC (Imports), having confiscated the goods, could not have permitted the reexport of the same, as per law, without the imposition of fine or penalty. The confiscation of goods having not been challenged by the Petitioner, nonimposition of penalty/fine is clearly erroneous and unsustainable. It is the admitted position that the consignment consisted of prohibited goods and the same having arrived in Delhi and having been confiscated, the Petitioner being the owner of the goods, has to take the responsibility for the same. Mere non-imposition of penalty/fine, which is the mandate under Section 125 of the CA in case of confiscated goods, cannot automatically result in letting the Petitioner go scot-free - In the present case, the arrival of the consignment in Delhi, which contains prohibited goods, is clearly not innocent and is contrary to law. The goods being prohibited goods and having been confiscated, even as per Trip Communication, the Petitioner would not be entitled to waiver of demurrage/rent charges. The Petitioner, having accepted the finding that the consignment contained prohibited goods and was liable for confiscation, cannot claim waiver of demurrage/rent charges to the detriment of CELEBI, which was not even heard by the ACC (Imports). The consignment having contained `prohibited goods', which were confiscated in terms of Section 111 (d) of the CA, the Petitioner is not entitled for re-export of the same without payment of demurrage/ground rent - petition dismissed - decided against petitioner.
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