IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL CIVIL CIVIL APPELLATE JURISDICTION APPELLATE JURISDICTION APPELLATE JURISDICTION WRIT WRIT WRIT PETITION NO.3452 OF 2009 PETITION NO.3452 OF 2009 PETITION NO.3452 OF 2009 Source (HK) Limited .. Petitioners vs Commissioner of Customs (Import) Mumbai & ors .. Respondents .. Mr.A.D.Roy with Mr.Santosh Mhaske for Petitioners Mr.P.S.Jetley with Ms.Rutuja Ambekar for Respondents .. CORAM CORAM CORAM : F.I.Rebello and : F.I.Rebello and : F.I.Rebello and J.H.Bhatia, J.H.Bhatia, J.H.Bhatia, J J J DATED: DATED: DATED: 17th 17th 17th April, 2009 April, 2009 April, 2009 P.C. P.C. P.C. Rule. Heard forthwith. 1. It is the case of the petitioners that it continues to be the owner of the goods and it should be allowed to re-export the same. 2. From the affidavit filed on behalf of the revenue, it is come on record that the person in whose name the goods were imported was not found on the address given at Hyderabad or Nasik. It is submitted that considering that the IEC issued by the DGFT is not valid and purportedly obtained by misleading the DGFT authorities. On behalf of the petitioner, learned counsel submits that no money has passed hands and therefore, they continue to be the owner of the goods. 3. Prima facie, it is difficult for this Court to accept that the goods have been imported in India from China without payment or opening letters of credit considering that they are no prior dealings between the parties. At any rate considering the judgment of the Supreme Court in Union Union Union of India vs J.P.Electronics Pvt.Ltd 2004 of India vs J.P.Electronics Pvt.Ltd 2004 of India vs J.P.Electronics Pvt.Ltd 2004 (167) (167) (167) E.L.T. 129 (S.C) E.L.T. 129 (S.C) E.L.T. 129 (S.C) the matter is referred to the Commissioner of Customs, Mumbai to decide the issue of ownership of goods. Depending upon the said findings, it will be open to the petitioners to take such steps in law which they are entitled to. 4. It is open to the respondents if they are entitled to in law to take such steps as they are entitled to and this order passed will not come in their way. The Commissioner of Customs, Mumbai to complete the exercise within a period of two months from today. Rule is made absolute with no order as to costs. { J.H.Bhatia, J } J.H.Bhatia, J } J.H.Bhatia, J } { F.I.Rebello, J } F.I.Rebello, J } F.I.Rebello, J } 1