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2019 (11) TMI 625 - GUJARAT HIGH COURTRejection of request to re-export the goods - imposition of ADD - HELD THAT:- In terms of sub-section (25) of Section 2 of the Customs Act, once the goods are cleared for home consumption, they no longer retain the identity of the imported goods. Under the circumstances, once the goods have been cleared, such goods no longer remain to be imported goods and hence, there is no question of re-exporting the goods as has been stated in the affidavit-in-reply filed on behalf of the respondents. It is true that prior to the provisional release of the goods and payment of the relevant duties, the petitioner had sought re-export of such goods, which request came to be turned down. However, now, what the petitioner seeks is to export of goods after the same have been cleared for home consumption. The impugned communication, dated 29-11-2018 of the third respondent - Assistant Commissioner of Customs, Valvada informing the petitioner that its request for re-export of goods has been rejected by the Principal Commissioner, Customs, Ahmedabad, is hereby quashed and set aside - Petition allowed.
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