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2021 (8) TMI 969 - HC - CustomsProvisional release for re-export of the goods - mis-declaration of declared goods - exaggerated value of the goods - suppression, misdeclaration, misclassification and import of prohibited goods - HELD THAT:- The petitioner is a 100% export-oriented unit and thus, any difference in the declaration of the value of the goods to be exported by the petitioner would not make much difference, as the petitioner would be entitled to seek 100% refund of the duty paid. The petitioner is directed to furnish a bond amounting to ₹ 15 crores within seven days of the petitioner submitting the said bond and complying with the other formalities as per law, the respondents are directed to provisionally release the goods in question for re-export. The writ petition has been disposed off.
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