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    <title>2025 (6) TMI 279 - BOMBAY HIGH COURT</title>
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    <description>HC held re-export of goods from an FTWZ/SEZ unit was permitted by the Order-in-Original subject to payment of a redemption fine; because Customs did not challenge that Order, the entitlement to re-export has attained finality as against Customs. Although Customs has filed an appeal against the CESTAT order, there is no existing challenge or embargo preventing the re-export, and the HC declined to opine on the appeal&#039;s merits, noting it will be decided on its own record. Petition disposed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=772166</link>
      <description>HC held re-export of goods from an FTWZ/SEZ unit was permitted by the Order-in-Original subject to payment of a redemption fine; because Customs did not challenge that Order, the entitlement to re-export has attained finality as against Customs. Although Customs has filed an appeal against the CESTAT order, there is no existing challenge or embargo preventing the re-export, and the HC declined to opine on the appeal&#039;s merits, noting it will be decided on its own record. Petition disposed.</description>
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