Customs--Re Export of goods -– The petitioner’s imported consignment has run into controversy regarding its classification and payable duties. The petitioner is not interested in exercising the option for provisional relief thereto. Instead, the petitioner requests that the permission for re export may be granted. The petitioner already applied for such purpose. The concerned authority has not yet taken any formal decision nor communicated the same to the petitioner. The goods are of perishable nature.
Held that:- The Hon’ble High Court directed the respondent to decide the petitioner's request for re export of the goods and convey the same to the petitioner latest by 05.07.2018.—Zip Zap Exim (P) Ltd Vs Union of India  02 TAXLOK.COM 402 (Gujarat)