https://www.taxtmi.com/caselaws?id=46954 The right to re-export imported goods depends on whether title in the goods has passed to the importer. If title has not passed, re-export may be permitted subject to lawful charges; if title has passed, the exporter cannot insist on re-export. The issue was treated as one of fact for customs authorities to determine on the evidence. The High Court order was set aside and the matter remanded for a finding on whether ownership had passed to the importer, which would control the availability of re-export. en-us Tue, 13 Apr 2004 00:00:00 +0530 Thu, 19 Jun 2014 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46954 The right to re-export imported goods depends on whether title in the goods has passed to the importer. If title has not passed, re-export may be permitted subject to lawful charges; if title has passed, the exporter cannot insist on re-export. The issue was treated as one of fact for customs authorities to determine on the evidence. The High Court order was set aside and the matter remanded for a finding on whether ownership had passed to the importer, which would control the availability of re-export. Case-Laws Customs Tue, 13 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46954