2026 (4) TMI 887

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....re originally imported vide (1) Bill of Lading No.031E614743 and the filing of Bill of Entry No.7715889 dated 10.01.2025, the imported goods being., 1366 Rolls of "Textile Fabric Coated Laminated with Plastics", (2) Bill of Lading No.031E614742 and the filing of Bill of Entry No.7729221 dated 11.01.2025, the imported goods being., 1367 Rolls of "Textile Fabric Coated Laminated with Plastics" and (3) Bill of Lading No.EGLV143456739883 and the filing of Bill of Entry No.7495798 dated 28.12.2024, the imported goods being., 1341 Rolls of "Textile Fabric Coated Laminated with Plastics". 2. The learned counsel for petitioner submitted that petitioner had imported fabrics, which have been lying with the respondents from December 2024 and Januar....

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....the same and accordingly representations were made to the respondents seeking permission for re-export. 5. It is also submitted by the learned counsel for the petitioner that the continued retention of the imported fabrics without it being used, would result in the fabric being rendered useless. He would also bring to the notice of the Court that the seized fabrics were lying in the Special Economic Zone (SEZ) and not cleared for home consumption. It is also submitted that at this stage, the question of misdeclaration would possibly not arise. 6. This Court does not propose to go into the above question. But, keeping in view the facts of the present case, this Court is inclined to direct the respondents to permit the petitioner to re-....