Mis-classification of Imported Goods- HC permits re-export of good on Furnishing of Bank Guarantee

Additional Director General Vs Hazel Mercantile Ltd (Gujarat High Court) t appears from the materials on record that the respondent No.1 herein imported goods declaring the same to be ‘Naphtha’ classified under CTH 27101229. The goods were imported at the Kandla Port vide the Bills of Entry. It appears that the respondent No.2 herein – Commissioner of Customs, Kandla, was not convinced with the declaration as regards the nature of the goods. In such circumstances, the samples were drawn and those were sent for testing to the Customs House Laboratory at Kandla. The Chemical Examin...