https://www.taxtmi.com/caselaws?id=46853 Relinquishment of title to warehoused goods was not available once customs authorities had initiated auction proceedings, because that conduct could not be used to defeat liability for duty under Section 23(2) of the Customs Act. The goods had remained in the warehouse for an extended period, time extensions had already been granted, and no payment had been made. On those facts, the statutory conditions for remission were not satisfied, so the claim for relinquishment and remission was rejected and no relief was available. en-us Thu, 11 Jun 1998 00:00:00 +0530 Sat, 24 Jul 2010 12:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46853 Relinquishment of title to warehoused goods was not available once customs authorities had initiated auction proceedings, because that conduct could not be used to defeat liability for duty under Section 23(2) of the Customs Act. The goods had remained in the warehouse for an extended period, time extensions had already been granted, and no payment had been made. On those facts, the statutory conditions for remission were not satisfied, so the claim for relinquishment and remission was rejected and no relief was available. Case-Laws Customs Thu, 11 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46853