https://www.taxtmi.com/caselaws?id=95775 The Tribunal ruled in favor of the appellants, M/s. Hoogly Dock & Port Engineers Ltd., allowing them to relinquish title to imported packaging containers under Section 23(2) of the Customs Act, 1962. The decision was based on the absence of formal clearance procedures for the containers, specifically noting that no Bill of Entry was filed for the empty containers and that the Customs did not secure a guarantee bond for re-export. The Tribunal set aside the previous order and granted the appellants the right to relinquish title. en-us Thu, 23 Nov 2000 00:00:00 +0530 Wed, 14 Dec 2011 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95775 The Tribunal ruled in favor of the appellants, M/s. Hoogly Dock & Port Engineers Ltd., allowing them to relinquish title to imported packaging containers under Section 23(2) of the Customs Act, 1962. The decision was based on the absence of formal clearance procedures for the containers, specifically noting that no Bill of Entry was filed for the empty containers and that the Customs did not secure a guarantee bond for re-export. The Tribunal set aside the previous order and granted the appellants the right to relinquish title. Case-Laws Customs Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95775