Customs Act: Upholding Decision on Relinquishment of Title in Goods

The High Court of Karnataka at Bangalore upheld the decision regarding the relinquishment of title in goods under Sections 23(2) and 86 of the Customs Act. The appellant was not allowed to relinquish title in goods after a lapse of time, as customs authorities have jurisdiction to determine duty when the importer is no longer interested in keeping the goods in the warehouse. The appellant's appeal was dismissed.

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The High Court of Karnataka at Bangalore upheld a decision regarding the relinquishment of title in goods under Sections 23(2) and 86 of the Customs Act. The appellant was not allowed to relinquish title in goods after a lapse of time, as customs authorities have the jurisdiction to determine duty when the importer is no longer interested in keeping the goods in the warehouse. The appellant's appeal was dismissed.

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