https://www.taxtmi.com/caselaws?id=46106 Mere allegation of undervaluation does not justify continued detention of freely importable goods or refusal to permit re-export when the goods are neither prohibited nor contraband. The Court held that customs authorities may continue investigation and adjudication independently, but the importer's relief should not be withheld solely on that allegation where Revenue interests can be protected by an undertaking and bond. On that basis, the detained goods were ordered to be released on safeguard conditions and the re-export of the containers was permitted. en-us Mon, 18 Jun 2001 00:00:00 +0530 Thu, 15 Jul 2010 17:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46106 Mere allegation of undervaluation does not justify continued detention of freely importable goods or refusal to permit re-export when the goods are neither prohibited nor contraband. The Court held that customs authorities may continue investigation and adjudication independently, but the importer's relief should not be withheld solely on that allegation where Revenue interests can be protected by an undertaking and bond. On that basis, the detained goods were ordered to be released on safeguard conditions and the re-export of the containers was permitted. Case-Laws Customs Mon, 18 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46106