https://www.taxtmi.com/caselaws?id=779280 HC permitted the petitioner to re-export the goods to the supplier in China subject to conditions, noting retention in India was unnecessary to adjudicate liability for undervaluation and mis-classification. The court directed payment of fine/penalty and differential duty ultimately, required execution of a bond for the total differential duty and furnishing of a bank guarantee equal to 20% of the redetermined value, and disposed of the petition on fulfillment of these conditions. en-us Fri, 26 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779280 HC permitted the petitioner to re-export the goods to the supplier in China subject to conditions, noting retention in India was unnecessary to adjudicate liability for undervaluation and mis-classification. The court directed payment of fine/penalty and differential duty ultimately, required execution of a bond for the total differential duty and furnishing of a bank guarantee equal to 20% of the redetermined value, and disposed of the petition on fulfillment of these conditions. Case-Laws Customs Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779280