2001 (4) TMI 334 - AT - Customs

Importer not liable to duty when imported defective goods deposited back with Customs and title of goods relinquished by him - Duty liability

Summary

The appeal by M/s. Indian Charge Chrome Ltd. was related to duty liability on defective imported goods. The goods were imported duty-free for 100% export-oriented use but found to be defective. Customs demanded duty and penalty, but the appeal was allowed as the goods were surrendered and could be disposed of by Customs as per a circular, relieving the importer of duty liability and penalty.