M/S Hazel Mercantile Ltd. vs Chief Commissioner Of Customs, ...
2021 Latest Caselaw 7099 Guj

      C/SCA/7840/2021                             ORDER DATED: 28/06/2021




             IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

               R/SPECIAL CIVIL APPLICATION NO. 7840 of 2021

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                M/S HAZEL MERCANTILE LTD.
                          Versus
 CHIEF COMMISSIONER OF CUSTOMS, GUJARAT ZONE, AHMEDABAD
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Appearance:
SHRI VIKRAM NANKANI, SENIOR ADVOCATE WITH MR NIMESH MEHTA
AND MR GAURAV K MEHTA(5227) for the Petitioner(s) No. 1
MR DEVANG VYAS(2794) for the Respondent(s) No. 2
NOTICE SERVED(4) for the Respondent(s) No. 1
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     CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM
           NATH
           and
           HONOURABLE MR. JUSTICE BIREN VAISHNAV

                            Date : 28/06/2021
                             ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH)

1. We have heard Shri Vikram Nankani, learned Senior Counsel along with Shri Nimesh Mehta and Shri Gaurav Mehta, learned counsels for the petitioner and Shri Devang Vyas, learned Additional Solicitor General of India for the respondents.

2. The rejoinder affidavit filed today is placed on record.

3. At present Shri Nankani pressed relief No.(G) praying for permission to re-export the subject goods. In support of this relief, Shri Nankani placed reliance upon a recent judgment of the Supreme Court in the case of Union of India and others vs. M/s. Raj Grow Impex LLP and others dated 17.06.2021 passed in Civil Appeal Nos.2217 - 2218 of 2021, a copy whereof has been filed along with the affidavit-in-

C/SCA/7840/2021 ORDER DATED: 28/06/2021

reply filed by the respondents Nos.1 and 2 as Annexure No.19. Further, Shri Nankani referred to paragraph-97(f) where the Supreme Court permitted the importer concerned for re-export of the subject goods subject to other statutory obligations being discharged and necessary redemption fine being recovered.

4. Shri Devang Vyas, learned Additional Solicitor General of India has prayed for a short accommodation to obtain instructions on this aspect of the matter. We accordingly direct this matter to be listed on 05.07.2021 with liberty to the counsels for the parties to make a request for taking up the matter out of turn in case of any difficulty.

(VIKRAM NATH, CJ)

(BIREN VAISHNAV, J) GAURAV J THAKER