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2009 (10) TMI 50 - HC - CustomsRe-export of goods – goods seized on various grounds i.e (a) The ‘Let Export Order’ under Section 51 of the Act was given in January 2007 i.e. after the expiry of statutory period of two years in respect of two shipping bills, The exporter failed to produce any permission of Board for extension of two years limit specified under Section 74 of the Act (b) GR waiver certificate obtained earlier was also not valid (c) Present Market Value of the goods is less than drawback (d) Present Market Value of the goods is less than drawback – held that - Further, action in the matter is possible only after the conclusion of the proceedings in the said show-cause. Therefore, at this stage, only relief that can be granted is to allow the petitioner to re-export the goods, subject to furnishing of the Bond (as that condition is not challenged) and leaving the petitioner to seek the appropriate remedy after the orders pursuant to the said show-cause notice are passed by the respondents.
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