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2022 (1) TMI 271 - COMMISSIONER OF CUSTOMS, GST AND CENTRAL EXCISE (APPEALS), LUCKNOWSeizure of export goods - Coal - prohibited goods or not - subject consignment of Coal had been procured through E-auction, which as per the Coal distribution policy could only be consumed within India and could not be exported - HELD THAT:- It is apparent from the records that the goods had been seized under Section 110 of the Customs Act, 1962 under the reasonable belief that the export consignments were not eligible to be exported due to certain regulation of Coal India Limited which prohibited export of coal purchased in public auction making the coal liable for confiscation under Section 113 of the Customs Act, 1962. The subject coal along with vehicles was seized after 6 days of filing the Shipping Bill. There is no allegation of mis-declaration of goods. The exporter filed the Shipping Bill under the bona fide belief that the goods are eligible to export freely - The department seems to have gone overboard in seizing the goods merely on account of the fact that the coal procured in public auction could not be exported, in clear disregard to the fact that the exporter himself did not procure the coal in public auction and the call of the department to straightway seize the coal presented by the third party for export does not seem to be in line with the instructions of the Coal India on export of coal. The very seizure of coal along with vehicles on 6-3-2021 and issue of letter of provisional release on 16-3-2021 are prejudicial to the interests of the appellant but since these are not speaking and reasoned orders, the case should be remanded back to the respondent department to consider the entire facts of the case in the light of existing legal position and pass a well-reasoned and speaking order in this case within 15 days of the receipt of this order - appeal allowed by way of remand.
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