https://www.taxtmi.com/caselaws?id=82872 Customs duty paid on imported goods abandoned to Customs before clearance is refundable under Section 23(2) of the Customs Act, 1962. Where the record showed that the photo albums were surrendered and taken over by Customs before final adjudication, the goods ceased to remain dutiable goods for which duty could be retained. On those facts, the importer was not liable to pay duty on the abandoned goods, and the refund claim was maintainable. en-us Mon, 27 Jun 1988 00:00:00 +0530 Thu, 07 Jul 2011 18:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82872 Customs duty paid on imported goods abandoned to Customs before clearance is refundable under Section 23(2) of the Customs Act, 1962. Where the record showed that the photo albums were surrendered and taken over by Customs before final adjudication, the goods ceased to remain dutiable goods for which duty could be retained. On those facts, the importer was not liable to pay duty on the abandoned goods, and the refund claim was maintainable. Case-Laws Customs Mon, 27 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82872