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2023 (1) TMI 910

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..... ntations seeking for release of the subject export consignment as well as for de-freezing the petitioner's bank account is considered on merits and in accordance with law, within a time frame to be fixed by this Court. This Court is not expressing any opinion on the merits of the petitioner's representations as it is contended by the learned Standing Counsel appearing for the respondents that Air Customs Investigating Unit is investigating the subject export consignment of the petitioner as well as the previous exports made by the petitioner - Since the petitioner has not given separate representation for de-freezing of its bank account by the respondents, this Court is of the considered view that the petitioner will have to send .....

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..... freezing of its bank account in these writ petitions. Admittedly, the petitioner's goods which are meant for export have been seized under section 110 of the Customs Act, 1962. The petitioner's grievance is that they have not been put on notice by the respondents till today as to the reasons for seizure of the export consignment under section 110 of the Customs Act, 1962. 4. The petitioner claims that they have been cooperating with the respondents subsequent to the seizure under section 110 of the Customs Act, 1962 by giving statements periodically in support of their contentions that the subject export is a valid export. The petitioner also claims that the subject export consignment pertains to export of Watches to Hangkong. T .....

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..... ts till date. 8. The petitioner claims that they have received the entire sale proceeds from the foreign buyer for the subject export consignment and therefore, having received the same, they are answerable to the foreign buyer and in case of any further delay, they contend that they will be put to irreparable loss and they have to face a huge claim from the foreign buyer for breach of contract. 9. The petitioner also contends that he is not claiming any benefit from the Government for the shipping bill presented by them with the respondent. 10. The respondents have not filed their counter. Without filing a counter by the respondents, no positive direction can be granted by this Court with regard to the main relief sought for by th .....

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..... on to the respondents requesting them to release the subject export consignment of the petitioner as well as for de-freezing of the petitioner's bank account. 15. For the foregoing reasons, this Court directs the petitioner to give a fresh comprehensive representation to the Commissioner of Customs (Exports), Chennai VII Commissionerate, Custom House, Meenambakkam, Chennai - 600 027 as well as to the Deputy Commissioner of Customs,Office of the Principal Commissioner of Customs, Chennai VII Commissionerate, Air Cargo Complex, Meenambakkam, Chennai- 600 027 seeking for release of the export consignment which is the subject matter of W.P.No.32407 of 2022 in favour of the petitioner and also for de-freezing of the petitioner's bank .....

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