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    <title>2021 (11) TMI 796 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI</title>
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    <description>The judgment concluded that the Corporate Debtor had relinquished its title to the imported goods by not filing a bill of entry and not paying customs duty for several years. Consequently, the Custom Authorities are empowered to sell the goods to recover government dues. The appeal was allowed, and the impugned order was modified, allowing the goods to be released or disposed of as per the applicable provisions of the Customs Act by the proper officer.</description>
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      <description>The judgment concluded that the Corporate Debtor had relinquished its title to the imported goods by not filing a bill of entry and not paying customs duty for several years. Consequently, the Custom Authorities are empowered to sell the goods to recover government dues. The appeal was allowed, and the impugned order was modified, allowing the goods to be released or disposed of as per the applicable provisions of the Customs Act by the proper officer.</description>
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