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Issues:
1. Confiscation of excess timber logs by customs authorities. 2. Appellants' plea for permission to relinquish title to the goods. 3. Imposition of penalty under Section 112 of the Customs Act. Analysis: 1. The appeal challenged the order of the Addl. Collector of Customs, Mangalore, confiscating 3 excess timber logs permitted for landing. The authorities alleged the steamer agent intended to trade the goods, leading to confiscation, a fine of Rs. 25,000 for redemption, and a penalty of Rs. 50,000 under Section 112 of the Customs Act, 1962. 2. The appellants, as steamer agents, sought permission to unload excess cargo and later requested to relinquish the title due to lack of buyers. The Consultant argued their right to land excess cargo, clear goods with duty payment, or relinquish title under the law. The Consultant contended that seeking initial clearance did not negate their right to relinquish title, challenging the penalty imposition. 3. The SDR acknowledged the excess landing but criticized the lower authority for not addressing the appellants' plea to relinquish title. The Tribunal noted the authorities' permission for landing and the appellants' request to clear goods, considering them importers under Section 23(2) of the Customs Act. The Tribunal upheld the appellants' right to relinquish title, rejecting the penalty imposition under Section 112, as the appellants had not cleared the goods and had relinquished the title. 4. The Tribunal emphasized that the appellants, as steamer agents, were entitled to relinquish the title to the goods, nullifying the penalty levy. The decision clarified that relinquishing title meant no redemption rights, and the goods could face confiscation if not claimed, with the Port Trust authorized to auction them under Section 48 of the Customs Act. Consequently, the appeal was allowed, setting aside the penalty order.
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