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2021 (6) TMI 180 - HC - CustomsMaintainability of petition - availability of alternative remedy of appeal - import of second hand goods - refractory bricks - freely importable goods or restricted goods - time limitation - HELD THAT:- The issue turns on an interpretation of the policy notification issued by the Director General of Foreign Trade. The customs authority on its own ought not to have interpreted as to whether the goods in question can be called as restricted items. The respondent ought to have sought a clarification directly from the concerned authority in DGFT. In the alternative, the respondent could have mandated the petitioner to move the competent authority under Foreign Trade (Development and Regulation) Act, 1992 and obtain a clarification. Instead of doing so, the respondent applied his own understanding of the policy notification. What the respondent has done is not in accordance with Section 17 of the Customs Act. The respondent authority had acted illegally and in violation of the statutory procedure - matter is remitted to the file of the respondent to pass order afresh in accordance with law - Petition allowed by way of remand.
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