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2017 (4) TMI 1001 - CESTAT AHMEDABAD

2017 (4) TMI 1001 - CESTAT AHMEDABAD - TMI - Demand of duty on relinquished goods after assessment - Scope of Section 23(2) of customs act, 1962 - import of vessels for the purpose of breaking - It is their contention that the Dept is at liberty to dispose of the goods without notice to the appellant in view of Sec 48 of the 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 representa .....

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or the Revenue. This matter has been transferred from the Mumbai Bench pursuant to the order of the Hon ble President dt 18.10.2016. 2. Briefly stated the facts of the case are that the appellant had imported Nine vessels for the purpose of breaking during the period 1992-96 and filed nine Bills of Entry. The said Bills of Entry were provisionally assessed for want of original documents and also on account of clarification regarding classification and dutiability of moveable gears, spare parts, .....

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,32,431/-. In response to the said order, the appellant on 11.5.2006 made a representation submitting that they intend to relinquish the title of the said goods in accordance with Sec. 23(2) of Customs Act, hence, not liable to pay the said duty. Also, they have filed an appeal before the Ld Commissioner (Appeals) challenging the order of the assessment of the Adjudicating Authority. The Ld Commissioner (Appeals) after taking into consideration all aspects of the case upheld the order of the Adj .....

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