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2023 (11) TMI 21 - CESTAT CHENNAIRe-export - Rejection of request for provisional release of the seized goods - Mis-declaration of goods - Evasion of Anti-dumping duty - rejection on the ground that the investigation was still under progress - It is submitted that order was placed for Polyester Coated Fabric (Polymeric Compound), but wrong goods dispatched by the foreign supplier - HELD THAT:- It is not the case of the Revenue that the imported goods were either prohibited or forbidden or banned by any Foreign Trade Policies. Even if it is proved that it is a case of mis-declaration, the interest of the Revenue is always safeguarded by the undisputed fact of deposit of over Rs.2.37 crores by the appellant and in any case, there is no scope for re-valuation since the goods in question are not requested for clearance for home consumption, rather for re-export. The pleading of the appellant as to the acceptance by the foreign supplier on the wrong shipment as well as taking back the goods in question clearly shows the bona fides of the appellant, which are not at all doubted anywhere by the authorities below. There are no justifiable case made out by the authorities for not permitting the bona fide request for re-export of the seized goods and hence, we set aside the impugned order - the adjudicating authority is directed to accede to the request for provisional release of the seized goods forthwith after taking suitable bond and Bank Guarantee - appeal disposed off.
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