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2001 (9) TMI 114

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..... engaged inter alia in the business of trade in electronics goods. By the present petition, petitioners are seeking a direction to return and/or re-export the goods imported by them from Hong Kong which are unclaimed by the buyers. The petitioners are owners of the said goods. The goods were supplied on "consignment basis" but the buyers in India have refused to accept the goods and clear the same .....

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..... pass to the importer and the exporter will be entitled to re-export or return of the goods. 4.Mr. Deodhar, learned Counsel appearing for the respondents has not disputed that the subject goods have not been cleared by the importer and consequently the ownership will rest with the exporter i.e. owner of the goods. Mr. Deodhar, however, drew our attention to the affidavit in reply filed on behalf .....

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..... ctions 111(m) and 111(d) of the Customs Act, 1962. 5.With regard to the submission of Mr. Deodhar regarding alleged conspiracy to defraud exchequer, notices have been already issued to the importers in respect of earlier consignments and necessary steps have been taken by the department and proceedings are going on in that behalf. We are, however, not concerned with the earlier consignments. As .....

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..... RLT 609 (Bom.) has held that the consignment cannot be withheld merely on the ground that there is suspicion that the consignment was under-valued. The Division Bench has observed as under : "It is pertinent to note that in case of the first consignment which arrived on 30-6-2000, necessary steps were taken and proceedings are being held for the alleged under-valuation against M/s. Rahul Associ .....

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..... t be legal and proper on the part of the respondents to detain the goods which are abandoned by the consignee." In the light of the above decision of the Division Bench we are inclined to allow the present petition and to permit the petitioners to re-export the goods as prayed for. 7.Accordingly, Rule is made absolute in terms of prayer clauses (a) and (b). No order as to costs. 8.On the req .....

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