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The HC permitted the anonymous petitioner to reexport 702 packages of textile fabric coated with plastics, finding the goods misclassified pursuant to a CRCL test and requiring payment of differential customs duty and any penalty arising from adjudication. The Court directed the petitioner to execute a bond for the full amount of differential duty and to furnish a bank guarantee equal to 20% of the redetermined value. Upon compliance with these conditions, the petitioner is authorized to reexport the goods within twelve days from the date of satisfaction of the conditions. The writ petition was disposed of accordingly.
The HC permitted the anonymous petitioner to reexport 702 packages of textile fabric coated with plastics, finding the goods misclassified pursuant to a CRCL test and requiring payment of differential customs duty and any penalty arising from adjudication. The Court directed the petitioner to execute a bond for the full amount of differential duty and to furnish a bank guarantee equal to 20% of the redetermined value. Upon compliance with these conditions, the petitioner is authorized to reexport the goods within twelve days from the date of satisfaction of the conditions. The writ petition was disposed of accordingly.
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