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2022 (5) TMI 593 - HC - CustomsConstitutional Validity of N/N. 5/2019-Cus dated 16th February 2019 - Vires of Customs Act 1962 and/or Customs Tariff Act 1975 read with Entry No.83 of List I of Schedule VII to the Constitution of India - seeking to insert tariff item 9806 00 00 in the First Schedule to CTA - goods imported from Pakistan or not - HELD THAT:- Under the impugned Notification if the goods are imported from Pakistan it would carry 200% customs duty. The Petitioner had paid 18% duty. The Respondents have prima facie found the containers and the product therein to be of Pakistan origin. The reasons for the belief has been set out by the Respondent Authorities. At this prima facie stage, the writ Court would not sit in an appeal over the said prima facie observations of the Authorities. The request is to allow the re-export of the goods. Prima facie, it does not appear that the goods are brought over at the port under some bona fide mistake and belief. At this stage, it would not be proper to pass any orders with regard to the goods of which the investigation is in progress. As per Circular dated 20th January 2015, re-export of the goods imported can be considered when the goods are destined for elsewhere but which are inadvertently imported at a particular customs station. In such case, the permission for re-export may be granted on merit by the officer concerned - In the present case, prima facie, the Respondent Authorities have found that the goods are not imported from the place the Petitioner claims but have been imported from Pakistan, probably to evade 200% customs duty. The Petitioner would not suffer any irreparable loss if the goods, at present, are not re-exported and are retained till the investigation is over. The prayer of the Petitioner for re-export of the goods, cannot be entertained - Place the matter for hearing on 11th July 2022.
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