https://www.taxtmi.com/caselaws?id=3535 The court allowed the petition, quashing the impugned order dated 17-3-2005. The petitioner was entitled to relinquish the title to the goods under the proviso to Section 68, absolving them from the liability to pay customs duty. However, the petitioner remained liable for payment of rent, interest, and other charges. The court clarified that the importer's relinquishment under the proviso to Section 68 does not absolve them from all liabilities, emphasizing that the revenue can still recover other dues from the importer. en-us Mon, 12 Feb 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3535 The court allowed the petition, quashing the impugned order dated 17-3-2005. The petitioner was entitled to relinquish the title to the goods under the proviso to Section 68, absolving them from the liability to pay customs duty. However, the petitioner remained liable for payment of rent, interest, and other charges. The court clarified that the importer's relinquishment under the proviso to Section 68 does not absolve them from all liabilities, emphasizing that the revenue can still recover other dues from the importer. Case-Laws Customs Mon, 12 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3535