TMI Blog2005 (12) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment to the request for extension of the warehousing period. On 11-3-1991, the appellants relinquished the title of the goods under section 23(2) of the Customs Act. The department did not accept the same. There was protracted legal battle between the appellants and the department on the issue. The lower authority in his order dated 23-10-2000 rejected the appellants request for re-exporting the goods and confirmed the demand of duty to the tune of Rs. 24,03,516/-. Further he imposed a penalty of Rs. 8,000/- The Commissioner (Appeals) upheld the Order-in-Original. The appellants have strongly challenged the Order-in-Appeal. 3. Shri G. Shivadass, ld. Advocate appeared for the appellants and Shri Ganesh Havanur, learned SDR for the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in respect of the imported goods when they relinquished the warehouse. They relied on the following case laws :- (1) Technologies Software Pvt. Ltd. v. CC, Bangalore — 2006 (193) E.L.T. 341 (Tribunal) (F.O. No. 1468, dated 23-8-2005) (2) Decorative Laminates v. CCE (F.O. Nos. 1698-1699/05, dated 30-9-2005) (iv) The appellants initial action of relinquishment under section 23 was not allowed by the Hon'ble HC of Karnataka. At that point of time there was no provision to relinquish title in respect of goods lying in the warehouse. Such facility has been extended to the importer only on 14-2-2003 when section 68 of the Customs Act, 1962 was amended. Therefore the order of the HC would not be a bar against them t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a letter dated 24-2-2004 for relinquishment in terms of Section 68 of the Customs Act, 1964. The amendment on 14-5-2003 in Section 68 introduces a Proviso which reads as follows: (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 duty thereon.) Since the warehouse goods are still available in the warehouse in terms of the Proviso to Section 68, the appellants relinquishment of title to the warehoused goods is acceptable. Consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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