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Judgment
The respondent cleared goods for home consumption. It then sought permission to export the goods. The permission was refused. The respondent filed a writ petition in the High Court of Madras which was allowed and the appeal therefrom was dismissed. What is now sought to be contended on behalf of the Revenue is that the High Court did not notice that no customs duty had been paid on the goods when imported because they were covered by an exemption notification, provided that they were cleared for home consumption, and that, therefore, the High Court erred in not making payment of customs duty on the goods a pre-requisite for the export thereof. As we find, it does not appear that the High Court was even told that the goods had been imported availing of such exemption notification. There was, therefore, no question of the High Court having erred in not having made the payment of customs duty a pre-condition to the export. The civil appeal is, therefore, dismissed.
No order as to costs.