2025 (10) TMI 20

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....dated 07.4.2025 provisionally, for re-export subject to reasonable conditions. 2. Heard both. 3. The case of the petitioner is as follows : (i) The petitioner is in the business of importing various kinds of fabrics mainly from China. The petitioner signed a sales contract dated 22.11.2024 with one Chinese supplier for the supply of textile fabrics coated with plastics. Based on the documents sent by the supplier, the petitioner filed the Bill of Entry dated 11.1.2025 and declared the goods as textile fabric coated with plastics. The consignment also reached the Chennai Port and it was examined by the second respondent, who came to the conclusion that there was a mis-declaration and accordingly, the goods were seized under seizure memo ....

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....t made by the petitioner for re-export of the goods can be considered only after final report is received from the Directorate of Revenue Intelligence and the petitioner has to necessarily wait for the adjudication proceedings to come to an end. Till such time, the petitioner cannot be permitted to re-export the goods. 5. This Court has carefully considered the submissions of the learned counsel on either side and perused the materials available on record. 6. In the case in hand, as could be seen from the proceedings dated 16.7.2025, the provisional release of goods has been permitted by the Principal Commissioner of Customs (Preventive), Chennai, Custom House, No.60, Rajaji Salai, Chennai-1 however, subject to conditions. 7. Section 110....

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....orted in 2023 (3) CENTAX 8] wherein this Court permitted the re-export of goods after directing the importer therein to execute a bond to cover the value of the goods pending adjudication. 12. The learned counsel for the petitioner further brought to the notice of this Court the other views taken by different High Courts wherein a bank guarantee can be directed to be executed for some percentage of the customs duty that may be leviable on the redetermined value of the goods. 13. In the case in hand, vide proceedings dated 16.7.2025, the goods were directed to be released provisionally to the petitioner after imposing certain conditions. The adjudication may result in confiscation under Section 111 of the Act and ultimately, the Adjudicati....