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2021 (12) TMI 196 - AT - CustomsRejection of application for provisional release of the seized warehoused goods - goods were exclusively meant for export - Section 110A of the Customs Act, 1962 - HELD THAT:- Since the proceeding of DRI is continued, no final conclusion can be drawn as regard the allegation of DRI that whether the appellant have correctly classified the goods and/or valued the imported goods therefore, we proceed to decide only the issue of release of the goods - since the goods before import and warehousing was intended to be exported, no prejudice will cause to the revenue with regard to dispute, if any for classification of goods and/or valuation of the goods. There is no dispute on the fact that the appellant had export order in possession, moreover, they had received the part payment against the export order therefore, it is clear that the goods which were warehoused and the goods seized by the DRI was already meant for export. In this position, the mala fide cannot be attributed to the appellant. From the provision of Foreign Trade Policy and Hand Book Procedure, it is clear that continued withholding of export consignment even if seized by any agency is not appreciated as per ‘Foreign Trade Policy’. After drawl of samples, the seized goods can be allowed to clear for exports pending investigations by accepting undertaking of the exporter - In view of the clear provision under ‘Foreign Trade Policy’ and ‘Hand book Procedure’ as reproduced above, the goods which are under seizure is required to be released provisionally for export without payment of duty. It is also found that the department could not make a prima facie case even for seizure of the goods in view of the contrary test reports. The warehoused goods which are meant for export only must be released provisionally by accepting only a bond of the total value of the goods, accordingly, we direct the concerned respondent to release the goods provisionally on execution of only a bond for full value of the goods and the same shall be allowed to be exported without any payment of duty, fine, penalty. The appellant is given liberty to approach the concerned authority for issuance of waiver certificate for the demurrage charges which the concerned authority shall consider in the facts and circumstances of the present case, in accordance with law - Appeal allowed - decided in favor of appellant.
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