https://www.taxtmi.com/caselaws?id=42229 The court quashed the orders and granted permission for the transfer of imported goods under the Customs Act, 1962. The petitioner, a business entity, successfully challenged the refusal to extend the bond period and permit transfer to another entity. The judge emphasized that coercive measures must precede rejecting extension requests post-warehousing period expiry. The court upheld the petitioner's standing to challenge customs authorities' actions and allowed the transfer of dutiable goods to a duty-free port, emphasizing adherence to legal procedures and preventing arbitrary refusals. The respondents were directed to allow the inter-bond transfer of goods, with costs to be borne by them. en-us Tue, 13 Jan 1987 00:00:00 +0530 Thu, 10 Jun 2010 09:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42229 The court quashed the orders and granted permission for the transfer of imported goods under the Customs Act, 1962. The petitioner, a business entity, successfully challenged the refusal to extend the bond period and permit transfer to another entity. The judge emphasized that coercive measures must precede rejecting extension requests post-warehousing period expiry. The court upheld the petitioner's standing to challenge customs authorities' actions and allowed the transfer of dutiable goods to a duty-free port, emphasizing adherence to legal procedures and preventing arbitrary refusals. The respondents were directed to allow the inter-bond transfer of goods, with costs to be borne by them. Case-Laws Customs Tue, 13 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42229