TMI Blog2006 (1) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... Chief Commissioner of Customs, rejecting the application for re-export under Section 69(1) of the Customs Act, read with the policy of the Circular dated 14th January, 2003. 2. The main contention of Mr. Desai, the learned Senior Counsel on behalf of the Petitioner is that though the Petitioner is selling the goods to the units situated in SEZ area, it would amount to re-export. He contends that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Mr. Desai, the learned Senior Counsel has further contended that, construing such a sale to be as per Section 69 of the Customs Act the learned Chief Commissioner of Customs ought to have permitted such re-export as per the Circular dated 14th January, 2003. 4. We have perused the impugned order as well as the Circular dated 14th January, 2003 which is also quoted in the order. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso requested for a permission to re-export the goods so as to stall the auction. 5. By an order dated 19th October, 2005 passed in the Writ Petition filed by the Petitioner viz., W.P. No. 6907 of 2005, this Court had granted permission to the Petitioner to approach the concerned authority and make an application seeking permission to re-export the goods. In pursuance thereto, it appears that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Handbook of Procedures regarding deemed exports are not applicable in the present case, because of the express provisions contained in Section 69 of the Customs Act to the effect that the re-export must be to a place outside India. In this view of the matter, we do not find any error or illegality in the order passed by the Chief Commissioner of Customs warranting our interference. The Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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