Denial of relinquishment of title of part (balance) goods lying ...

Customs

April 9, 2024

Denial of relinquishment of title of part (balance) goods lying in the warehouse - Section 68 of the Customs Act, 1962 - The Appellate Tribunal notes the appellant's financial difficulties and their request for an extension of the warehousing period. Despite these challenges, the goods remained uncleared beyond the initial warehousing period. - The CESTAT determines that the appellant's relinquishment of title was made within the permissible timeframe, as no order for clearance of goods for home consumption had been issued. - Regarding penalties: the Tribunal observes that the appellant had already been penalized under section 117 of the Customs Act. Considering this penalty and the circumstances of the case, it refrains from imposing any further penalties on the appellant.

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Denial of relinquishment of title of part (balance) goods lying ...

Customs

April 9, 2024

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