Allahabad HC holds that re-export under Section 80 requires prior declaration; absence bars relief for gold imported from Nepal.
Prior Declaration Mandatory for Re-Export Under Section 80
The Allahabad High Court ruled that re-export of detained gold under Section 80 of the Customs Act is contingent upon a valid declaration under Section 77. The petitioner had imported gold from Nepal without declaration and sought re-export to avoid confiscation and penalties.
The Court observed that Section 80(1) permits re-export of goods found to be imported contrary to law “if the proper officer is satisfied that the goods were imported under a bona fide belief”. However, failure to file a declaration under Section 77 negates the possibility of demonstrating bona fides. The absence of initial compliance bars subsequent remedial re-export.
This decision closes a potential loophole for undeclared imports. Practitioners must advise travelers importing gold, especially from Nepal, to comply with declaration formalities under Rule 135 of the Aircraft Rules and Section 77. Procedural rigor at entry points is now a precondition for any relief under Section 80.