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1989 (7) TMI 181 - AT - CustomsExtract: .......ellants, having properly exercised their right to relinquish their title to the goods in terms of Section 23(2) of the Act, were not liable to pay the duty on the goods. It follows that they were also not liable to pay the interest thereon. We, therefore, set aside the impugned order and allow the appeal with consequential relief to the appellants.
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