Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Relinquishment of title to the goods lying uncleared - ...

Case Laws     Customs

February 1, 2020

Relinquishment of title to the goods lying uncleared - Relinquishment of title to the goods is not permissible to goods that have already been cleared. Consequently, the claim for refund of section 26A is limited only to such as those which were uncleared and acknowledged as relinquished - There is no flaw in non-consideration of the claim in relation to the goods cleared by appellant

View Source

 


 

You may also like:

  1. Denial of relinquishment of title of part (balance) goods lying in the warehouse - Section 68 of the Customs Act, 1962 - The Appellate Tribunal notes the appellant's...

  2. Warehoused goods - warehousing period expired - goods (wine) was rendered unfit for human consumption - relinquishment to the title to goods - The appellant is not...

  3. Confiscation of goods - Appellant has sent a letter for relinquishing title of the goods after more than ten years of the expiry of the warehousing period - ...

  4. Claim of foreign exporter to India as owner of goods seeking to re-export - seizure of cargo currently lying in a warehouse at Gandhidham - Mere filing of the ex-bond...

  5. Seeking removal of the materials lying in the Customs Bonded Warehouses without payment of Customs Duty - the assets lying in the Customs bonded warehouses cannot be...

  6. Goods abandoned - Relinquishment of the warehoused goods - Chief Commissioner had allowed the relinquishment of the goods and the goods were auctioned and therefore,...

  7. Relinquishment of goods - Import of electric goods during 1995-96 - cleared under warehousing bill of entry and kept in warehouse - appellant's request for...

  8. Warehoused goods - Relinquishment of rights - There is no prohibition on the owner of the goods to exercise the right to relinquish the title of goods after the...

  9. Classification of supply - supply of goods or supply of services - supply of print on flex - Immaterial of the fact that whether the content is supplied by the customer...

  10. Challenge to the detention/impounding of rubber process oil imported by the petitioner. The key points are: The sample was tested by a Chemical Examiner, but it is...

  11. Capital receipt chargeable to tax u/s.45 - claim of exemption u/s.10(2A) - amount received by the assessee partner from the partnership firm - There was no transfer of...

  12. Abandonment of goods - relinquishment of title to the goods - It is too late a stage for the appellant to raise an issue in so far as the levy of fine and penalty are...

  13. Relinquishment of title to the goods under Section 68 - the demand of duty in respect of time expired warehoused goods - Mere quoting of another Section in the show...

  14. Once a relinquishment of title to the goods is made by the assessee then the said goods become the property of the Department and as a consequence of which no duty is...

  15. Classification of goods - Pattadar Pass Book cum Title Deed is a “Document of Title” - printing books - the Pattadar Pass Book cum Title Deed is not a document of title...

 

Quick Updates:Latest Updates