https://www.taxtmi.com/caselaws?id=779368 HC held that goods found misclassified by CRCL tests could be reexported subject to conditions rather than being retained. The petitioner was directed to execute a bond for the total differential duty payable and to furnish a bank guarantee equal to 20% of the redetermined value. On compliance, the petitioner may reexport the 702 packages within twelve days. The court applied its prior approach balancing adjudication (payment of differential duty/penalty) with permitting reexportation and disposed of the petition. en-us Fri, 26 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779368 HC held that goods found misclassified by CRCL tests could be reexported subject to conditions rather than being retained. The petitioner was directed to execute a bond for the total differential duty payable and to furnish a bank guarantee equal to 20% of the redetermined value. On compliance, the petitioner may reexport the 702 packages within twelve days. The court applied its prior approach balancing adjudication (payment of differential duty/penalty) with permitting reexportation and disposed of the petition. Case-Laws Customs Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779368