https://www.taxtmi.com/caselaws?id=472148 Re-export of imported goods retained under seizure during an investigation may be permitted where samples have already been drawn, the goods have remained in custody for a prolonged period, and they have not been cleared for home consumption. Continued seizure serves no useful purpose in those circumstances if revenue interests are adequately secured. Re-export is subject to execution of a bond covering the differential duty and a bank guarantee equal to 5% of the re-determined value. en-us Wed, 25 Mar 2026 00:00:00 +0530 Wed, 30 Sep 2026 19:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472148 Re-export of imported goods retained under seizure during an investigation may be permitted where samples have already been drawn, the goods have remained in custody for a prolonged period, and they have not been cleared for home consumption. Continued seizure serves no useful purpose in those circumstances if revenue interests are adequately secured. Re-export is subject to execution of a bond covering the differential duty and a bank guarantee equal to 5% of the re-determined value. Case-Laws Customs Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472148