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2018 (8) TMI 433 - AT - CustomsWarehoused goods - Relinquishment of rights - Extension of warehousing period - N/N. 53/97-Cus dated 03.06.1997 - Held that:- The respondents have relinquished the title of the goods after the amendment has come into force on 14.05.2003; however, during this time, the issue was quite alive and the appellants are entitled to make use of the amended provisions. It is also the matter of fact in this case that the SCN is given much more lately after the relinquishment of the title of the goods by the appellants - Hon’ble High Court of Karnataka in the case of i2 Technologies Software Pvt. Ltd [2007 (8) TMI 49 - HIGH COURT, BANGALORE] has held that owner of any warehoused goods has right to relinquish the title of the goods at any time before an order for clearance of goods for home consumption has been made. There is no prohibition on the owner of the goods to exercise the right to relinquish the title of goods after the expiration of warehousing period or after expiration of the extended period. In this case, the SCN itself has been issued much later than the date of relinquishment of the title of goods by the appellants. No duty can be chargeable from the appellants - The case should go back to the adjudicating authority to quantify rent, interest, other charges and penalties, if any, payable by the appellant while holding that no duty shall be paid by the appellants. Appeal allowed by way of remand.
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