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    <title>2014 (12) TMI 1163 - CALCUTTA HIGH COURT</title>
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    <description>The court directed the customs authority to allow the export to proceed, provided all formalities were met within seven days. The authority could continue investigations without the order implying any judgment on the case&#039;s merits. The petitioner, an S.S.I. unit, was involved in importing and exporting goods and argued against the detention order under Section 110 of the Customs Act. The court emphasized the importance of not unreasonably detaining exported goods and highlighted the need to promptly release consignments meant for export to avoid disrupting economic activities.</description>
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      <description>The court directed the customs authority to allow the export to proceed, provided all formalities were met within seven days. The authority could continue investigations without the order implying any judgment on the case&#039;s merits. The petitioner, an S.S.I. unit, was involved in importing and exporting goods and argued against the detention order under Section 110 of the Customs Act. The court emphasized the importance of not unreasonably detaining exported goods and highlighted the need to promptly release consignments meant for export to avoid disrupting economic activities.</description>
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