2009 (3) TMI 823

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The relevant facts of the case, in brief, are that the appellant imported Mixed Acid Oil from M/s. Pan Century Edible Oils, Malaysia. The appellants filed Bill of Entry No. 542435 dated 13-10-06 and paid the duty on 20-10-2006. Thereafter, they filed an application dated 22-12-2006 for abandoning the goods under Section 23(2) of the Customs Act, 1962. The appellants also filed refund claim for d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... any time before an order for clearance of goods for home consumption under Section 47 or an order for permitting the deposit of goods in a warehouse under Section 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon. In the present case the appellant filed an application dated 27-12-2006 to relinquish the title of the goods. On a query fr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X