HC allows provisional release of goods detained by Custom Dept for re-export

Modern Insecticides Limited Vs Commissioner of Customs and others (Punjab and Haryana High Court) In the present case, it has come on record that the samples with respect to the goods in question have already been taken by the Authorities. Moreover, 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. However, while balancing the rights of the petitioner with the interest of the revenue, we disp...