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TMI Blog2006 (12) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : M. Veeraiyan, Member (T)]. Heard both sides on stay petition. After hearing for sometime, it was felt possible to decide the appeal itself and with the consent of both sides we proceed to do so. 2. This is an appeal by the department against the order of the Commissioner (Appeals) vide No. SVS/229/NGP-ICD/2006 dated 20-7-2006. 3. The respondent import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected the value declared, demanded differential customs duty of Rs. 1,67,681/- only and also ordered for confiscation of the goods with an option to redeem the same on payment of fine of Rs. 34,000/-. He also imposed penalty of Rs. 10,000/- on the importer. 6. The Commissioner (Appeals), however, allowed the request for abandonment of the goods imported by the appellant and, therefore, held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon. 9. The right of the importer to abandon the goods at any time before the order for clearances of the goods for home consumption under Section 47 is unconditional. Therefore, the Commissioner s (Appeals) decision in permitting the abandonment and setting aside the demand is legal. Even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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