2017 (10) TMI 414

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..... . Pinkey Jagwani, Advocate Respondent - Represented By: Shri S.J. Sahu, Asstt. Commr.(A.R.) ORDER Per: Raju This rectification of mistake application have been filed by M/s. Plastrulon Processors Ltd. in respect of order No.A/93653/16/CB dt. 4.11.2016. 2. The Ld. Counsel pointed out that in the said order the applicant had relinquished the title to goods lying with Customs under Section 60 of .....

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..... rporate the following proviso, - "Provided that the owner of any warehoused goods may, at any time before an order for clearance of goods for home consumption has been made in respect of such goods, relinquish his title to the goods upon payment of rent, interest, other charges and penalties that may be payable in respect of the goods and upon such relinquishment, he shall not be liable to pay du .....

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..... t. We find that the order dt. 4.11.2016 misconstrued the term 'interest' appearing in the judgment of Hon'ble Apex Court in the case of Kesoram Rayon however The term 'interest' in the said decision does not relate to the interest on duty but on the other charges. This is so as when the demand itself has been set aside there cannot be recovery of interest. In view of above, there is an apparent er .....

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