Relinquishment of imported containers before home clearance supported a prima facie case for complete pre-deposit waiver.

A claim for relinquishment of title to imported containers was considered under Section 23(2) of the Customs Act, 1962, on the basis that no order for clearance for home consumption had been made. On that footing, the Tribunal treated the appellant as having a strong prima facie case at the stay stage and found that complete waiver of pre-deposit in respect of customs duty was justified. The operative effect was full relief from the deposit requirement pending disposal of the matter.

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Issues: Whether the appellant made out a prima facie case for complete waiver of pre-deposit in respect of customs duty, and whether relinquishment of title to the imported containers could be claimed before an order of clearance for home consumption was made.

Analysis: The request for relinquishment was considered in the light of Section 23(2) of the Customs Act, 1962 and the stated position that no order for clearance for home consumption had been made. On that basis, the Tribunal accepted that the appellant had a strong prima facie case for relief at the stay stage.

Outcome: Complete waiver of the pre-deposit was granted.

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