https://www.taxtmi.com/caselaws?id=93383 Section 23(2) of the Customs Act was construed as permitting relinquishment of title to imported goods even when the goods remained in the importer's custody. The contention that custody alone made relinquishment invalid was rejected, and the department's claim that the goods had been sold was found unsupported by the bill of entry. On that basis, the relinquishment was treated as valid, no duty was payable on the imported goods, and the order relieving the importer from duty liability was sustained. en-us Fri, 21 Jan 2000 00:00:00 +0530 Thu, 10 Nov 2011 12:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93383 Section 23(2) of the Customs Act was construed as permitting relinquishment of title to imported goods even when the goods remained in the importer's custody. The contention that custody alone made relinquishment invalid was rejected, and the department's claim that the goods had been sold was found unsupported by the bill of entry. On that basis, the relinquishment was treated as valid, no duty was payable on the imported goods, and the order relieving the importer from duty liability was sustained. Case-Laws Customs Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93383