https://www.taxtmi.com/caselaws?id=96142 Duty liability was not sustainable on defective duty-free imports placed back in a customs bonded warehouse after the importer relinquished title. The circular permitted such goods, where the supplier did not insist on re-export, to be destroyed with Customs' permission or otherwise dealt with by Customs. On that basis, once the goods were surrendered and title was given up, Customs could dispose of them as fit and duty could not be fastened on the importer. Penalty was also unsustainable because it was consequential to the unsupported duty demand. en-us Mon, 23 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 15:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96142 Duty liability was not sustainable on defective duty-free imports placed back in a customs bonded warehouse after the importer relinquished title. The circular permitted such goods, where the supplier did not insist on re-export, to be destroyed with Customs' permission or otherwise dealt with by Customs. On that basis, once the goods were surrendered and title was given up, Customs could dispose of them as fit and duty could not be fastened on the importer. Penalty was also unsustainable because it was consequential to the unsupported duty demand. Case-Laws Customs Mon, 23 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96142