https://www.taxtmi.com/caselaws?id=210931 An unpaid seller of imported goods that the importer refused to clear and then abandoned retained rights under Sections 45 and 46 of the Sale of Goods Act, 1930, including lien and the ability to assert title over the goods. On those facts, the pendency of an investigation and a show cause notice proposing confiscation did not, by itself, prevent permission for re-shipment or re-export, especially where the importer raised no serious objection to re-export. Customs authorities were therefore directed to permit re-export, subject to any other legal impediment, while remaining free to proceed under law on the investigation and confiscation issues. en-us Tue, 21 Feb 2012 00:00:00 +0530 Fri, 05 Oct 2012 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210931 An unpaid seller of imported goods that the importer refused to clear and then abandoned retained rights under Sections 45 and 46 of the Sale of Goods Act, 1930, including lien and the ability to assert title over the goods. On those facts, the pendency of an investigation and a show cause notice proposing confiscation did not, by itself, prevent permission for re-shipment or re-export, especially where the importer raised no serious objection to re-export. Customs authorities were therefore directed to permit re-export, subject to any other legal impediment, while remaining free to proceed under law on the investigation and confiscation issues. Case-Laws Customs Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210931