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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Relinquishment of title to the goods lying uncleared - ...

Customs

February 1, 2020

Relinquishment of title to the goods lying uncleared - Relinquishment of title to the goods is not permissible to goods that have already been cleared. Consequently, the claim for refund of section 26A is limited only to such as those which were uncleared and acknowledged as relinquished - There is no flaw in non-consideration of the claim in relation to the goods cleared by appellant

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