https://www.taxtmi.com/highlights?id=100356 Re-export of seized imported goods was permitted because the goods had remained under seizure for over a year, samples had already been drawn and tested, and their continued retention served no useful purpose. The Court did not examine the merits of the allegations of misclassification, undervaluation, or breach of minimum import price conditions. As the respondents did not seriously oppose re-export, permission was granted subject to safeguards: execution of a bond for the differential duty liability and furnishing of a bank guarantee equal to 5% of the re-determined value. en-us Tue, 02 Jun 2026 08:47:14 +0530 Tue, 02 Jun 2026 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100356 Re-export of seized imported goods was permitted because the goods had remained under seizure for over a year, samples had already been drawn and tested, and their continued retention served no useful purpose. The Court did not examine the merits of the allegations of misclassification, undervaluation, or breach of minimum import price conditions. As the respondents did not seriously oppose re-export, permission was granted subject to safeguards: execution of a bond for the differential duty liability and furnishing of a bank guarantee equal to 5% of the re-determined value. Highlights Customs Tue, 02 Jun 2026 08:47:14 +0530 https://www.taxtmi.com/highlights?id=100356