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    <title>2007 (3) TMI 422 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai allowed the appeal in the case concerning importers&#039; request to relinquish title to goods not removed from the warehouse before the bond period expiry under Section 61. The Tribunal held that since no clearance for home consumption was made, importers were entitled to relinquish their title to the goods. It distinguished a previous judgment and relied on past decisions to set aside the rejection and grant the importers&#039; request.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai allowed the appeal in the case concerning importers&#039; request to relinquish title to goods not removed from the warehouse before the bond period expiry under Section 61. The Tribunal held that since no clearance for home consumption was made, importers were entitled to relinquish their title to the goods. It distinguished a previous judgment and relied on past decisions to set aside the rejection and grant the importers&#039; request.</description>
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