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1998 (9) TMI 103 - HC - Customs

  1. 2018 (8) TMI 433 - AT
  2. 2015 (11) TMI 444 - AT
  3. 2014 (10) TMI 299 - AT
The High Court of Karnataka at Bangalore upheld a decision regarding the relinquishment of title in goods under Sections 23(2) and 86 of the Customs Act. The appellant was not allowed to relinquish title in goods after a lapse of time, as customs authorities have the jurisdiction to determine duty when the importer is no longer interested in keeping the goods in the warehouse. The appellant's appeal was dismissed.

 

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