https://www.taxtmi.com/caselaws?id=121108 Where imported goods are abandoned and the importer wholly relinquishes title under Section 23(2) of the Customs Act, duty is not leviable on those goods, and a penalty under Section 112 cannot be sustained on that basis. The CESTAT, Bangalore held that abandonment and relinquishment of title brought the goods within Section 23(2), with the result that the impugned penalty was set aside. en-us Wed, 10 Jan 2007 00:00:00 +0530 Thu, 26 Jul 2012 16:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121108 Where imported goods are abandoned and the importer wholly relinquishes title under Section 23(2) of the Customs Act, duty is not leviable on those goods, and a penalty under Section 112 cannot be sustained on that basis. The CESTAT, Bangalore held that abandonment and relinquishment of title brought the goods within Section 23(2), with the result that the impugned penalty was set aside. Case-Laws Customs Wed, 10 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121108