9911796707
TMI Blog2009 (9) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the records. 2. The brief facts of the case are the Appellant had placed an order on M/s. Linqing Xinjie Bearing Co. Ltd., China for supply of a consignment of Bearings. Vide Invoice dated 2-7-2008, Packing List dated 10-7-2008 and Bill of Lading dated 15-7-2008, the said foreign suppliers shipped a consignment said to be containing total 1935 pcs. (in 144 cartons) of Bearings of total weight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e weighing 1804 kgs. Further, the goods were completely worthless. As such, the appellant relinquished its title to the goods under Section 23(2) of the Customs Act, 1962 and surrendered the Bill of Entry. 3. In order to get the refund of duty paid on the said Bill of Entry, the Appellant preferred an Appeal to the Commissioner of Customs (Appeals) challenging the Assessment Order on the said Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . instead of 6000 Kgs. weight mentioned in the import documents. The goods did not match with the description given in the Invoice & Packing List. Therefore, the Appellant relinquished its title to the goods under Section 23(2) of the Customs Act. 7. The Commissioner (Appeals) has observed that there is no evidence showing that the goods were relinquished before an order for clearance under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, the Appellant has relinquished its title to the goods before any order for clearance of the goods is made. The assessment made on the Bill of Entry is invalid because the assessed goods had never landed. In the circumstances, the Appellant is entitled to the refund of the duty paid, if otherwise in order. 8. Section 17(4) of the Customs Act, 1962 reads as under : "(4) Notwithstanding an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e necessary order for clearance can be issued. The Appellant has produced evidence by way of letter dated 5-12-2008 addressed to the Assistant Commissioner of Customs, Group VA, New Custom House, Mumbai [duly received on 16-12-2008] to show that the subject goods were relinquished by them before an order for clearance under Section 47 of the Customs Act was made. Therefore, the Appellant was not l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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