TMI Blog2007 (3) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... ewalwar, SDR, for the Respondent. [Order per : Ms. Jyoti Balasundaram, Vice-President]. The authorities below have rejected the request of importers for relinquishment of title to goods, viz., two cases Triple Cross Head for EXLPE Plant Type 90-150-90/50 with spare parts-1 unit, imported by them on the ground that, since the goods have not been removed from the warehouse before the expir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h goods has been presented in the prescribed form; (b) the import duty leviable on such goods and all penalties, rent, interest and other charges payable in respect of such goods have been paid; and (c) an order for clearance of such goods for home consumption has been made by the proper officer provided that the owner of any warehoused goods may, anytime before an order for clearance of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 72(b) after expiry of the warehousing period under Section 61. The High Court held that re-export of goods under Section 69 without payment of import duty was not permissible after warehousing period has expired. The Court however, had no occasion to consider whether duty would still be payable even if the title of the imported goods was sought to be relinquished prior to the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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