TMI Blog2017 (4) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - C/109/2006 - A/10738/2017 - Dated:- 30-3-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... board of the vessels. Later, after protracted litigation on the issue, the adjudication was completed by the Asstt. Commissioner, Bhavnagar and all the Bills of Entry vide letter dt 13.4.2006 where under he has confirmed differential duty of ₹ 9,82,431/- on the fuel oil and provision stores of the said vessels. After appropriating the deposit of ₹ 4,50,000/- the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds of Appeal, inter alia, submitted that after confirmation of the demand by the adjudicating authority they had relinquished their title of the goods in accordance with Sec. 23(2) of the Customs Act,1962. Accordingly, they should not be liable to pay any duty on the said goods. It is their contention that the Dept is at liberty to dispose of the goods without notice to the appellant in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty from the appellant. 6. We find force in the contention of the Ld AR for the Revenue. Therefore, 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. In the result, the impugned order is modified to this extent and the matter is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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