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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Relinquishment of title under Customs Act frees importer from duty but not accrued interest on that duty.</h1> Amendment to Section 68 permits the owner of warehoused goods to relinquish title before clearance upon payment of rent, interest, other charges and penalties, and on such relinquishment the owner is not liable to pay customs duty. The term 'interest' in the proviso refers to interest on other dues like warehouse charges and rent, not to interest accrued on customs duty up to the date of relinquishment.

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