Bombay High Court Directs Immediate Release of Goods for Re-Export in Compliance with Customs Order.
03 December 2024
Custom Duty >> Tax Laws
In the matter of ReNew Era LLP v/s Union of India & Others, the petitioner has approached the court seeking to quash a letter dated 15 October 2024 issued by Respondent No. 5, which prevented the re-export of goods in compliance with an earlier Order-in-Original (O-I-O) dated 2 August 2024. The O-I-O had rejected the declared classification and value of the goods, ordered confiscation, and allowed the importer to redeem the goods for re-export upon payment of a redemption fine. The petitioner is ready to make the necessary payments within 15 days and seeks the release of goods for re-export within the same period.
The court directed that upon payment of the amounts mentioned in the O-I-O, the goods should be released for re-export within 15 days. The court also clarified that the respondents should not rely on the 90-day timeline stated in the O-I-O, as the delay in re-export was due to no fault of the petitioner.
Additionally, the court clarified that the issue raised in the communication dated 15 October 2024 was independent and should not affect the implementation of the O-I-O. The case was decided without any cost order, and the rule was made absolute.