https://www.taxtmi.com/caselaws?id=447429 The court disposed of the petition, permitting the petitioner to submit a request for export with the required documents within a week. This request is subject to the decision of the proper officer under Section 69 of the Customs Act. The court emphasized that the necessity of a bank guarantee should be evaluated based on various factors, including ongoing investigations and freight charges. The petitioner argued for re-export without import duty, while the respondents insisted on a bank guarantee, citing a Gujarat HC decision. The court highlighted the need to address key legal questions regarding duty payment during investigations. en-us Sat, 18 Nov 2023 00:00:00 +0530 Tue, 26 Dec 2023 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447429 The court disposed of the petition, permitting the petitioner to submit a request for export with the required documents within a week. This request is subject to the decision of the proper officer under Section 69 of the Customs Act. The court emphasized that the necessity of a bank guarantee should be evaluated based on various factors, including ongoing investigations and freight charges. The petitioner argued for re-export without import duty, while the respondents insisted on a bank guarantee, citing a Gujarat HC decision. The court highlighted the need to address key legal questions regarding duty payment during investigations. Case-Laws Customs Sat, 18 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447429