https://www.taxtmi.com/caselaws?id=75161 Imported goods that had not been cleared for home consumption before out-of-charge could be relinquished by the importer, and duty was not leviable once title was relinquished under Section 23. The Tribunal held that because the proper officer had not granted clearance under Section 47, the importer could abandon the goods before such clearance, and refund could not be denied merely on the ground that the Bill of Entry had already been assessed. The objection based on non-challenge to the assessment did not prevail on the facts found, and the refund claim was admissible. en-us Fri, 31 Jul 2009 00:00:00 +0530 Sat, 27 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75161 Imported goods that had not been cleared for home consumption before out-of-charge could be relinquished by the importer, and duty was not leviable once title was relinquished under Section 23. The Tribunal held that because the proper officer had not granted clearance under Section 47, the importer could abandon the goods before such clearance, and refund could not be denied merely on the ground that the Bill of Entry had already been assessed. The objection based on non-challenge to the assessment did not prevail on the facts found, and the refund claim was admissible. Case-Laws Customs Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75161