UOI Vs. J.P. ELECTRONICS PVT. LTD

JUDGEMENT

(1.) The appellants have challenged the order passed by the High Court permitting the re-export of certain electronic goods at the instance of the respondent.

(2.) The said goods arrived at the Port at Bombay on 24th July, 2000. The importer was M/s. Rahul Associates but it did not clear the goods. Accordingly a notice was given by the appellants to M/s. Rahul Associates under Section 48 of the Customs Act, 1962. On 17th January, 2001, M/s. Rahul Associates wrote to the Customs Authorities stating that they were unable to clear the goods and that they had no objection if the respondent were allowed to re-export the goods. The respondent also wrote a letter to the Customs Authorities on 6th February, 2001 stating that it was willing to pay all the freight charges and demurrage charges for re-export of the goods. It may be mentioned, at this stage, that the Port Authorities had, in the meanwhile, issued notice on 19th September, 2001 under Sections 61 and 62 of the Major Port Trusts Act, 1960 for sale of the goods in order to recover its dues under that Act.

(3.) On 27th April, 2001 the respondent filed a writ petition before the High Court in which it prayed inter alia, for a mandamus directing the appellants herein as well as the Port Authorities not to sell the goods and to allow the respondent/writ petitioner to re-export the goods on payment of all legitimate dues. The High Court allowed the writ petition following the decision of this Court in Union of India v. Sampat Raj Dugar and Anr., 1992 58 ELT 163. In that case this Court was considering the action taken by the Customs Authorities under Section 111(d) of the Customs Act, 1962. This Court found as a fact that the property in the goods had not passed on to the importer. In the circumstances, the owners/exporters of the goods were permitted to re-export the goods subject to the payment of all legal charges.