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2022 (6) TMI 1189 - HC - CustomsSeeking permission to re-export the goods - Unflavored Supari (Betelnut Product) - seeking issuance of Detention Certificate for waiver of demurrage and container detention charges - HELD THAT:- The respondent has no objection to submit himself for enquiry. As a matter of fact the investigation is going on and the respondent has already appeared before the investigation agency once. This Court is unable to find any reason to interfere with the order of learned Single Judge, which gives only simple direction to the appellants to complete the adjudication process one way or the other with an option to the respondent to re-export the goods back to the place from where the goods were imported. As pointed out by this Court earlier, this Court do not find any merit in the grievance expressed by learned counsel for the appellants. In the present context, the respondent has given an undertaking that they will execute a bond to cover the value of the goods, pending adjudication, if, the appellants permit him to re-export the goods taking into consideration the fact that goods are perishable and there is possibility that the value of goods will be reduced by efflux of time. It will be in the interest of both to permit the respondent to re-export the goods subject to reasonable conditions to protect the interest of the Revenue. The appellants are directed to permit the respondent to exercise their option as per the order of learned Single Judge upon the respondent executing a bond to the full value of the goods that is sought to be re-exported and this order or direction is issued without prejudice to the rights or authority of the appellants to proceed further with the investigation and to impose or collect whatever charges that may be permissible under law - appeal dismissed.
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