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1990 (2) TMI 67

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..... to this country. The petitioner presented the shipping bills before the customs authorities for effecting shipment of this item. But, the customs authorities refused to make the necessary endorsement that will enable the petitioner to ship the consignment. The customs authorities were of the opinion that the export of this item is not permitted under law. It is in these circumstances, the petitioner has sought relief in this writ petition for the issue of a Mandamus to direct the respondents to permit the export of the subject goods by making necessary endorsements in the shipping bill No. 0523 dated 2-2-1990. Originally, the Union of India, represented by the Secretary, Ministry of Finance, New Delhi; the Collector of Customs, Customs Hous .....

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..... ms, dated 22-9-1981 and, therefore, the petitioner should not be given double benefit by exporting this item to a foreign country. But, the Exemption Notification No. 208, Customs, dated 22-9-1981 does not state that the goods imported by availing the benefit of that notification should be consumed or used or utilised within India and should not be exported. Therefore, merely because the petitioner had the benefit of exemption under Notification No. 208, Customs, dated 22-9-1981 from paying customs duty, that would not disable the petitioner, if it is not otherwise prohibited by law, from exporting the consignment in question. 5. Secondly, learned counsel for the fourth respondent would submit that the subject item imported into India had .....

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..... port Control Order and use the same in support of their respective submissions. While the learned counsel for the petitioner would state that export is permitted unless it is prohibited or regulated in a manner known to law, learned counsel for the fourth respondent would state that the petitioner cannot export this item because this item is essentially needed within the country. It may be true that this item is essentially needed within the country. But, having regard to this fact, the Government should have made certain regulations restricting the export of such items. The Constitutional guarantee under Article 19 of the Constitution of India would protect the trading by way of export, the export of items which are not prohibited. In para .....

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