TMI Blog2014 (12) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... ellation of the said order and ultimately have the resultant effect on the economy of the country. If the Foreign Trade Policy itself provides for an export to be made upon obtaining the undertaking, this Court does not find that there is any justification on the part of the authority to continue with the order of detention. Customs authorities directed to allow the export to be effected and shall proceed with the investigation and/or the proceedings already initiated against the petitioner - Decided in favor of petitioner. - W.P. No. 26087 (W) of 2014 - - - Dated:- 3-12-2014 - Harish Tandon, J. Shri Shyamal Kumar Mukherjee, Atish Dipankar Roy and Abhijit Sarkar, Advocates, for the Petitioner. Shri Rajarshi Bhardwaj, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods are liable to confiscation. The incidence of confiscation is provided under Section 111 of the Customs Act, which has its restricted applicability to the imported goods. 5. It is not the case of the Customs Authority that prohibited or restricted goods is attempted to be exported and/or a person without having an IEC is attempting to export the goods. According to the learned Advocate appearing for the authority, the petitioner has failed to pay the excise duty and, therefore, the excise officer has issued the detention memo. 6. This Court must record firstly that the seizure under Section 110 can be made if the ingredients for a confiscation as provided under Section 111 are satisfied. It cannot be stretched or extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condly they are simply importing the lubricating oil in bulk and refilling them in small packages for export. There is no manufacturing process involved therein. 10. From the respective stands of the department and the petitioner, it appears that if the department is correct then the petitioner is liable to pay the duty with other consequential obligations in the form of penalty and otherwise. Even Section 110A of the Customs Act permits the provisional release of the goods despite the shortcomings and, therefore, this Court does not find any justification in keeping the exported goods in detention for all time to come. The export generates foreign currency and helps in strengthening the economic condition of the country. 11. It is di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the satisfaction of the said authority for remedying whatever breaches that has been committed and to pay the duties in the event, Section 110A of the Customs Act is invoked. Such undertaking shall be given within seven days from date. 15. The appropriate authority shall thereafter allow the export to be effected and shall proceed with the investigation and/or the proceedings already initiated against the petitioner and it will never be construed that there is any observations made in this order touching the merit or demerit of the case of the respective parties. 16. With these observations, the writ-petition is disposed of. No order as to costs. 17. Urgent Photostat Certified copy of this order be given to the parties, if appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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