actual clearance for home consumption on payment of appropriate duty or their re-export without payment of duty to any foreign port. 2. Existing provisions
advance import licence, and that
he may be permitted to re-export the goods in question.
While the proceedings were pending, the competent
authority cancelled ... valid import licence for
clearance of those goods, and since for re-exporting the
said goods, a valid import licence was necessary and because
Section 74 in The Customs Act, 1962
74. Drawback allowable on re-export of duty-paid goods.
(1) When any goods capable of being easily
taken out of a warehouse except on clearance for home consumption or re-exportation, or for removal to another warehouse, or as otherwise provided
legal issue,
namely, that no octroi is leviable on the goods re-exported
by the IOC from its depot inside the octroi limits to
outside such ... re-export. Learned counsel for
the respondent-Municipal Corporation did not dispute that if
the transaction is only in the nature of re-export
consumption but were allowed to be re-exported, the third respondent reduced the fine in lieu of confiscation for re-export ... this receipt by the Customs Officer 'declared re-export allowed' and 'declared pending re-export out of India'. Again, before
brought within the municipal limits by the
Indian Oil Corporation but re-exported outside the said
municipal limits to its retail outlets ... stood former-
ly, was implicit, provided the goods were not
re-exported out of the area but were bought
inside for use or consumption
also impliedly recognises that imported goods can be
re-exported as such; only the exporter thereof cannot claim
REP benefits.
This brings ... paid on importation, are to
be re-exported and the goods are not prohibited
goods, then clearance for exportation can be given
by the proper
there is no
provision for re-export of goods in the Customs Act and
therefore there was no question of re-export being permitted ... subject to the condition of re-export of
goods. The importer had failed to comply with the condition
of re-export of finished or semi
thereon, subject to the following conditions, namely:-
(a) the goods shall be re-exported after such repair, further processing or manufacture, as the case