https://www.taxtmi.com/caselaws?id=792694 Seized imported goods may be permitted for re-export where prolonged custody serves no useful purpose, even without examining the merits of alleged misclassification or undervaluation. The Madras High Court noted that samples had already been drawn and the parties accepted revenue-protective safeguards, so re-export could be allowed in the facts discussed. Permission was made conditional on execution of a bond for the differential duty and furnishing of a bank guarantee equal to 5% of the redetermined value, with re-export to follow within 12 days of compliance. en-us Mon, 09 Mar 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792694 Seized imported goods may be permitted for re-export where prolonged custody serves no useful purpose, even without examining the merits of alleged misclassification or undervaluation. The Madras High Court noted that samples had already been drawn and the parties accepted revenue-protective safeguards, so re-export could be allowed in the facts discussed. Permission was made conditional on execution of a bond for the differential duty and furnishing of a bank guarantee equal to 5% of the redetermined value, with re-export to follow within 12 days of compliance. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792694