https://www.taxtmi.com/caselaws?id=368369 The High Court allowed the petitioner to reexport a consignment of Dry Batteries amidst ongoing investigations, emphasizing the petitioner's right to defend its position. The Court directed the petitioner to provide an adequate Bank Guarantee for Customs Duty, considering the non-levy of IGST for goods imported to a SEZ unit. An Undertaking by a specified deadline was required for reexport, addressing the urgency of goods deteriorating and lying unutilized. The judgment aimed to prevent further deterioration by ensuring timely action and addressing the issues of Bank Guarantee adequacy and IGST levy for SEZ units. en-us Thu, 04 Oct 2018 00:00:00 +0530 Sat, 02 Feb 2019 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368369 The High Court allowed the petitioner to reexport a consignment of Dry Batteries amidst ongoing investigations, emphasizing the petitioner's right to defend its position. The Court directed the petitioner to provide an adequate Bank Guarantee for Customs Duty, considering the non-levy of IGST for goods imported to a SEZ unit. An Undertaking by a specified deadline was required for reexport, addressing the urgency of goods deteriorating and lying unutilized. The judgment aimed to prevent further deterioration by ensuring timely action and addressing the issues of Bank Guarantee adequacy and IGST levy for SEZ units. Case-Laws Customs Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368369