TaxTMI 
TaxTMI 
2026 (3) TMI 1768
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.... 2026 - -<br>Customs<br>HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ For the Petitioner: Mr. S. Baskaran For the Respondent : Mr. Harikrishna Junior Standing Counsel for R1 and R2 Mr. M. Santhanaraman Senior Standing Counsel for R3 and R4 ORDER This Writ Petition has been filed seeking a direction to the respondents to permit the petitioner to re-export the goods viz., 1351 Rolls of "Texti....
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.... samples were drawn and thereafter the goods were seized on 23.05.2025 for the purpose of further investigation. 3. It is the case of the petitioner that the samples drawn from the imported goods were tested by the CRCL Laboratory, Delhi and based on the test report, respondents alleged misclassification of the goods under a different Customs Tariff Heading. Petitioner was issued summons under ....
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....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 that stage, the question of misdeclaration would possibly not arise. 6. This Court does not....
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....No. 556 of 2022 dated 23.06.2022, that the re-export may be permitted subject to the condition that he would execute a bond to cover the value of the goods pending adjudication. 8. The learned counsels for the respondents 1 to 4, on other hand, would submit that in addition to executing the bond, the petitioner shall also furnish a Bank Guarantee. 9. After submitting for a brief while, the p....