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of <h1>Conditional re-export permitted for alleged misclassification or undervaluation if enforceable bond or bank guarantee and strict timelines protect revenue</h1> Courts held that where detention arises from alleged misclassification or undervaluation and the likely departmental remedy is monetary, importers may be permitted conditional re-export pending adjudication if enforceable securities protect the revenue. Permissible safeguards include a bond quantifying the potential duty exposure, a bank guarantee (illustratively 20% of redetermined value), and strict timelines for re-export (e.g., 12 days), with orders issued without prejudice to departmental investigation, assessment of differential duty and penalties. Such measures are fact-specific; percentages and deadlines are judicial calibrations, not immutable rules, and administrative guidelines may reduce future uncertainty.
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