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Customs - Highlights / Catch Notes

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Demand of bank guarantee for re-export of the goods - although ...

Customs

August 18, 2023

Demand of bank guarantee for re-export of the goods - although in the earlier writ petitions and appeals the petitioners had requested for a provisional release of the goods, after the disposal of the writ appeals the petitioners have requested to re-export the goods. Therefore, the direction to consider the provisional release in terms of Section 110A of the Customs Act now stands converted to the issue as to whether 're-export' can be granted by just receiving a bond. - Pray allowed on simple bond - HC

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