TMI Blog2016 (8) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... to satisfy the authorities with regard to his claim, as narrated and referred above, and complies with all the circulars, so also the requirement of furnishing a bond with such security and conditions, upon this, we have no doubt, that the Competent Authority would take appropriate steps and provisionally release the goods. Needless to state that neither such provisional release would confer or create any right in favour of the petitioner nor such an exercise at this stage affects or prejudices the rights and contentions of the respondents. – petition disposed off – provisional release may be granted if all requirements are complied with. - Writ Petition {L} No. 1630 of 2016 - - - Dated:- 2-8-2016 - S. C. Dharmadhikari And Dr. Shalini P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two years exported 27 such consignments under claim for duty drawback. In all these cases, the goods have been procured from open market and through intermediaries and who are prepared to supply such goods for a consideration. In the 27 consignments exported, all the procedure has been duly followed, the goods/consignments were inspected and examined and export permit for clearance was issued. The petitioner also, and in tune with the same procedure, tried to export a consignment and details of which are set out in para 4.7 including the invoice number and shipping details. The petitioner's case is that the consignment was permitted to be exported by granting what is known as Let Export Order . Thereafter, the consignment was handed ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... productive. The whole case of the Department is revealed at this stage itself, whereby all wrong doers are then alerted. We have noted in the past as to how statements which are made under Section 108 of the Customs Act, 1962, are promptly retracted. Even in matters which go for adjudication after such revelations, as are made presently on affidavit, appropriate contentions are raised and based on the documents which have been produced for perusal of the parties like the petitioner. Yet, the Department goes on insisting and by filing such affidavits desire that the Court must pronounce such parties like the petitioner guilty at this stage itself. 7. We have clarified, time and again, that neither we hold up, or scuttle any investigation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has, based on his assertions in the petition and the affidavit in rejoinder so also the oral arguments, asserted that he is the exporter of the goods. He has stated in paras 5 and 6 of the affidavit in rejoinder that the goods are exported by giving correct description and value. Since he does not have the resources for purchasing the goods, the petitioner has entered into arrangements with the suppliers and the profit earned is shared, which is a normal and acceptable trade practice. In para 6 of the affidavit in rejoinder, the petitioner states that he is the exporter of the goods. The goods have been exported after he procured them from different sources. Payments for the goods have been made by him from his bank accounts. Remittance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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