https://www.taxtmi.com/caselaws?id=121407 The judgment modified the impugned order, directing the Commissioner to promptly release the seized goods upon an undertaking from the appellant in accordance with the Foreign Trade Policy. The release does not prevent the authority from issuing a show cause notice subsequently. The decision favored the appellant without delving into the case's merits, as it was still under investigation, emphasizing adherence to policy provisions for releasing goods intended for export. en-us Mon, 16 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 14:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121407 The judgment modified the impugned order, directing the Commissioner to promptly release the seized goods upon an undertaking from the appellant in accordance with the Foreign Trade Policy. The release does not prevent the authority from issuing a show cause notice subsequently. The decision favored the appellant without delving into the case's merits, as it was still under investigation, emphasizing adherence to policy provisions for releasing goods intended for export. Case-Laws Central Excise Mon, 16 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121407