TMI Blog2022 (5) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the Authority to decide the said Applications within two weeks. The said Applications were thereafter decided by the Authority under order dated 4th April 2022. The Applications were rejected. The Authority refused to recall and cancel 12 Bills of entry and did not allow the re-export. The Petition was subsequently amended and the Interim Application No.11702 of 2022 for amendment was disposed of. 3. Mr. Nankani, learned Senior Advocate for the Petitioner submits that at present he is seeking interim orders from the Court i.e. permitting the Petitioner to re-export. The learned Senior Counsel submits that the Petitioner has strong prima facie case. The amended Notification is beyond the legislative competence of the Government. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills of Entry declaring the goods to be of UAE origin based on the supplier s documents and the PSI certificate issued by a third party agency, accredited and approved by the DGFT in India. Respondent No.2 has seized 22 containers under seizure memo dated 22nd December 2021 on the purported ground that the goods are of Pakistan origin and in terms of the amended Notification No.5/2019-Customs dated 16th February 2019 a separate tariff item No.9806 00 00 was inserted to the First Schedule to the Customs Tariff Act 1975, pursuant to which a Basic Customs Duty of 200% is leviable on all goods originating in or imported from the Islamic Republic of Pakistan. 5. The Petitioner is under bona fide belief that the subject goods are of UAE as aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o illegality is committed. It is further submitted that the request for re-export of goods is permitted when the said goods are destined for elsewhere but inadvertently imported at a particular customs station. On checking the Pakistan International Container Terminal website, it is observed that Bottle Seal No(s) put on these containers, when these left Karachi Port for Dubai remained same when these containers had finally arrived at Vaishno ICD, Tarapur. These containers were initially cleared from Pakistan for Dubai and then these containers left Dubai for JNPT on transshipment to Vaishno ICD, Tarapur. Thus these containers contained the goods of Pakistan origin and had departed from Karachi Port for discharge at JNPT. Said conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot appear that the goods are brought over at the port under some bona fide mistake and belief. With regard to the contention of the Petitioner that the Petitioner is required to bear the demurrage charges, it can be taken care of by directing the Respondents to shift the said goods in the warehouse. The investigation is in progress. 9. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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