2007 (3) TMI 422 - AT - Customs

Summary

Issues:
The rejection of importers' request for relinquishment of title to goods due to non-removal from the warehouse before the bond period expiry u/s 61.

Summary:
The Appellate Tribunal CESTAT, Mumbai addressed the issue of importers' request for relinquishment of title to goods, specifically two cases of Triple Cross Head for EXLPE Plant Type 90-150-90/50 with spare parts-1 unit, imported by them. The authorities below rejected the request on the grounds that the goods were deemed to have been removed improperly from the warehouse after the bond period expiry u/s 61. The Tribunal examined Section 68 which allows importers to clear warehoused goods for home consumption upon certain conditions. Since no order of clearance for home consumption had been made in this case, the importers were entitled to relinquish their title to the goods. The Tribunal distinguished the judgment of the Bombay High Court in Videocon International Ltd. v. UOI, emphasizing that the issue of relinquishment of title prior to clearance for home consumption was not considered. Relying on previous decisions, including Commissioner of Central Excise v. Garden Silk Mills Ltd. and Technologies Software Pvt. Ltd. v. CC, Bangalore, the Tribunal set aside the impugned order and allowed the appeal.