https://www.taxtmi.com/caselaws?id=415430 Warehoused goods intended exclusively for export may be provisionally released where the importer shows export orders, part payment, and no strong prima facie basis for continued detention. Pending investigation and conflicting test reports did not justify indefinite withholding because export consignments should not be obstructed where re-export of warehoused goods is permitted under the Foreign Trade Policy and Handbook of Procedure. The safeguard was execution of a bond for the full value of the goods, and release was ordered without payment of duty, fine or penalty. Any request for demurrage waiver was left for consideration by the competent authority in accordance with law. en-us Fri, 03 Dec 2021 00:00:00 +0530 Fri, 15 Apr 2022 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415430 Warehoused goods intended exclusively for export may be provisionally released where the importer shows export orders, part payment, and no strong prima facie basis for continued detention. Pending investigation and conflicting test reports did not justify indefinite withholding because export consignments should not be obstructed where re-export of warehoused goods is permitted under the Foreign Trade Policy and Handbook of Procedure. The safeguard was execution of a bond for the full value of the goods, and release was ordered without payment of duty, fine or penalty. Any request for demurrage waiver was left for consideration by the competent authority in accordance with law. Case-Laws Customs Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415430