https://www.taxtmi.com/caselaws?id=789818 Seized imported goods that had remained in custody for over a year were allowed to be re-exported because continued detention served no useful purpose, especially after samples had already been drawn and the respondents did not seriously oppose release. The Court balanced that relief with revenue protection by directing the petitioner to execute a bond for the differential duty payable and furnish a bank guarantee for 5% of the re-determined value. Re-export was ordered to be completed within 12 days of compliance, ensuring temporary release without prejudice to adjudication of duty liability. en-us Wed, 25 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789818 Seized imported goods that had remained in custody for over a year were allowed to be re-exported because continued detention served no useful purpose, especially after samples had already been drawn and the respondents did not seriously oppose release. The Court balanced that relief with revenue protection by directing the petitioner to execute a bond for the differential duty payable and furnish a bank guarantee for 5% of the re-determined value. Re-export was ordered to be completed within 12 days of compliance, ensuring temporary release without prejudice to adjudication of duty liability. Case-Laws Customs Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789818