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2017 (4) TMI 1001 - AT - CustomsDemand of duty on relinquished goods after assessment - Scope of Section 23(2) of customs act, 1962 - import of vessels for the purpose of breaking - It is their contention that the Dept is at liberty to dispose of the goods without notice to the appellant in view of Sec 48 of the Customs Act since the appellant relinquished the title on the goods. - Held that:- the matter is remanded to the Adjudicating Authority to analyze and examine the representation of the appellant dt 11.5.2006 informing the relinquishment of title of the goods on which, the duty has been demanded. - The appeal is accordingly allowed by way of remand.
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