Madras HC Orders Customs to Consider allowing Re-export of Link Samahan

ASR International Vs Deputy Commissioner of Customs (Madras High Court) In the case of ASR International Vs Deputy Commissioner of Customs, the Madras High Court has ordered the Deputy Commissioner of Customs to consider allowing the re-exportation of a product called ‘Link Samahan’, without the payment of import duties. The case emerged due to a dispute over the classification of the product under the Customs Tariff Heading. Analysis: ASR International, the petitioner, imported goods described as ‘Link Samahan’, classifying them under Customs Tariff Heading (CTH) 3004 ...