Shipper inquiring about COD due to non-payment by consignee

The vessel has already arrived, but the consignee has not paid the charges, so the shipper is requesting a COD. The consignee (CNEE) on the Master B/L is listed as our forwarding company. I am wondering if it is possible to process a return (re-export) without the consignee's consent. The import declaration has not been filed yet.