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    <title>2026 (5) TMI 1244 - BOMBAY HIGH COURT</title>
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    <description>Re-export of goods was the central issue, with the Bombay HC record noting that permissions were to be granted for re-export, but the matter was only adjourned and not finally concluded. The petition was rejected because no material was placed on record to show that the petitioner had taken steps to re-export the goods, and the Court was therefore not inclined to entertain the petition. The note reflects that relief depended on demonstrated action toward re-export, rather than a bare request for permission.</description>
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      <link>https://www.taxtmi.com/caselaws?id=792042</link>
      <description>Re-export of goods was the central issue, with the Bombay HC record noting that permissions were to be granted for re-export, but the matter was only adjourned and not finally concluded. The petition was rejected because no material was placed on record to show that the petitioner had taken steps to re-export the goods, and the Court was therefore not inclined to entertain the petition. The note reflects that relief depended on demonstrated action toward re-export, rather than a bare request for permission.</description>
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