https://www.taxtmi.com/highlights?id=98811 Re-export of seized imported goods was permitted pending adjudication because the Court declined to examine alleged misclassification or misdeclaration and proceeded on the undisputed position that the goods had remained in custody for a prolonged period, samples had already been drawn, and continued seizure would serve no useful purpose. The permission was made conditional on the petitioner executing a bond for the differential duty payable and furnishing a bank guarantee equivalent to 5% of the re-determined value. The writ petition was disposed of on that basis, with the respondents directed to allow re-export subject to those safeguards. en-us Wed, 15 Apr 2026 09:05:03 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98811 Re-export of seized imported goods was permitted pending adjudication because the Court declined to examine alleged misclassification or misdeclaration and proceeded on the undisputed position that the goods had remained in custody for a prolonged period, samples had already been drawn, and continued seizure would serve no useful purpose. The permission was made conditional on the petitioner executing a bond for the differential duty payable and furnishing a bank guarantee equivalent to 5% of the re-determined value. The writ petition was disposed of on that basis, with the respondents directed to allow re-export subject to those safeguards. Highlights Customs Wed, 15 Apr 2026 09:05:03 +0530 https://www.taxtmi.com/highlights?id=98811