https://www.taxtmi.com/caselaws?id=417555 Imported goods remain subject to customs levy, warehousing, clearance and confiscation provisions, and non-observance of advance authorisation conditions can attract confiscation and duty demand. The text also notes that under the Sale of Goods Act an unpaid seller may withhold delivery where property in the goods has not passed. Filing an ex-bond bill of entry does not, by itself, transfer title to an importer who has abandoned the goods and failed to pay or clear them. On those facts, the seller may seek re-export, subject to the customs authority being satisfied about ownership, title and lawful compliance before permission is granted. en-us Wed, 05 Jan 2022 00:00:00 +0530 Sat, 15 Oct 2022 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417555 Imported goods remain subject to customs levy, warehousing, clearance and confiscation provisions, and non-observance of advance authorisation conditions can attract confiscation and duty demand. The text also notes that under the Sale of Goods Act an unpaid seller may withhold delivery where property in the goods has not passed. Filing an ex-bond bill of entry does not, by itself, transfer title to an importer who has abandoned the goods and failed to pay or clear them. On those facts, the seller may seek re-export, subject to the customs authority being satisfied about ownership, title and lawful compliance before permission is granted. Case-Laws Customs Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417555