https://www.taxtmi.com/caselaws?id=98984 A claim for relinquishment of title to imported containers was considered under Section 23(2) of the Customs Act, 1962, on the basis that no order for clearance for home consumption had been made. On that footing, the Tribunal treated the appellant as having a strong prima facie case at the stay stage and found that complete waiver of pre-deposit in respect of customs duty was justified. The operative effect was full relief from the deposit requirement pending disposal of the matter. en-us Tue, 23 May 2000 00:00:00 +0530 Tue, 24 Jan 2012 17:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98984 A claim for relinquishment of title to imported containers was considered under Section 23(2) of the Customs Act, 1962, on the basis that no order for clearance for home consumption had been made. On that footing, the Tribunal treated the appellant as having a strong prima facie case at the stay stage and found that complete waiver of pre-deposit in respect of customs duty was justified. The operative effect was full relief from the deposit requirement pending disposal of the matter. Case-Laws Central Excise Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98984