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2021 (4) TMI 646 - HC - CustomsAttachment of petitioner's Bank accounts - import of Brass Scrap(Melon) from Maldives - re-export of goods allowed or not - selling of goods allowed or not - HELD THAT:- As rightly pointed out by the learned counsel appearing for the petitioner, even while holding that the goods are liable for confiscation for the very same breath, the assessing authority had held that the goods can be reexported - Therefore, no final order of confiscation has been passed so far. It is not as if the import of the goods is totally prohibited. They would only come under the restricted category. Therefore, the goods can be sold to someone who is authorised to take the goods. Therefore, by selling the goods in question to someone who is authorised to take the same, the Government will definitely be getting some revenue. I do not understand as to why, such a course of action is not being adopted. The respondents 1 and 2 are directed to sell the petition mentioned goods and appropriate the sale proceeds against the petitioner's liability. If the goods in question fetch more amount than the petitioner's liability, then after due adjustment, the balance amount will have to be paid to the petitioner and the attachment of the bank account will be raised - petition disposed off.
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