https://www.taxtmi.com/caselaws?id=93242 The judgment affirmed the importer's right to relinquish title to imported goods under Section 23(2) even after the warehousing period expires, as long as no order for home consumption is issued. The Court relied on precedent to support this interpretation. As no order for home consumption was issued in this case, the department's claim that the goods were cleared for home consumption was rejected. The appeal was dismissed, confirming the importer's entitlement to relinquish title until a clearance order for home consumption is issued. en-us Wed, 29 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93242 The judgment affirmed the importer's right to relinquish title to imported goods under Section 23(2) even after the warehousing period expires, as long as no order for home consumption is issued. The Court relied on precedent to support this interpretation. As no order for home consumption was issued in this case, the department's claim that the goods were cleared for home consumption was rejected. The appeal was dismissed, confirming the importer's entitlement to relinquish title until a clearance order for home consumption is issued. Case-Laws Customs Wed, 29 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93242