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2020 (12) TMI 250 - AT - CustomsReexport of the confiscated goods - imports of ‘old and used goods’ - appellant concedes that there is no cavil with confiscation under section 111(d) of Customs Act, 1962 arising from non-production of ‘authorisation’ required for effecting imports of ‘old and used goods’ as prescribed in paragraph no. 2.31 of Foreign Trade Policy (2015-20) notified under the Foreign Trade (Development & Regulation) Act, 1992 - HELD THAT:- The order of the original authority had restricted the options to that of re-export on redemption or of destruction at the cost of the appellants herein. In determining the fate of the cross-appeals filed against that order, the first appellate authority was required to decide the competing claims for permitting clearance for home consumption or absolute confiscation as the exhaustive options available under the law. Neither the reviewing authority nor the importer had favoured reexport. It is, indeed, moot if, in the absence of request from an importer and of authority conferred under Customs Act, 1962 or any other law, the proper officer of customs was empowered to insist on such and in the proceedings leading to this appeal, it is only Customs Act, 1962 that has been invoked - in affording the option to redeem goods, absolute confiscation is the consequence of default thereof. From section 125 of Customs Act, 1962, it is seen that confiscated goods vest with the Central Government and, in the absence of authority under law, or by delegation, to destroy, the adjudicating authority is required to protect such goods till appropriate disposition as prescribed by the Central Government. Learned Counsel submits that the goods have been pending for a substantially long period of time; this, undoubtedly, is a matter of concern and we concur that needless prolonging of detention is to be avoided. Accordingly, we direct that the de novo proceedings be completed within eight weeks from the date of receipt of this order by the original authority. Matter remanded to the original authority for deciding afresh on the scope for stipulating reexport in circumstances of plea for clearance for home consumption with the direction that the time limit specified supra be adhered to.
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