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2021 (9) TMI 297 - HC - CustomsRequest for release and re-export of goods - sugar - It is the petitioner's case that, being the owner of the goods, it is entitled to re-export, though on payment of necessary re-export charges - Revenue contended that, the Advance Authorisation Licence pertaining to the sugar in question has been issued in the name of R3 and thus the conditions that attach to that licence will have to be satisfied by the petitioner in order to entitle it to re-export. - HELD THAT:- Statutory provisions and regulations cannot, the Bench holds, be interpreted in a manner so as to deprive the exporter of his title to the goods imported. On the question of confiscation of the goods, such a question did not arise in that case, in the light of a factual finding rendered to the effect that the licences issued were current and valid. The counter filed by the Customs Department in this case does not deal specifically with the validity of the licence. It only states that the licence stands in the name of the importer and thus the conditions that attach to the licence would have to be satisfied by any party wishing to deal with the goods. This is a matter to be examined by the authorities, bearing in mind the position that, all that is sought to be done by the foreign exporter/petitioner, is re-export of the goods. Conditions as may be specific to the importer, such as domestic manufacture, would, evidently, not be applicable to the petitioner. Re-export, once permitted, will be upon payment of applicable charges and duties, and in accordance with law - Petition disposed off.
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