https://www.taxtmi.com/caselaws?id=793022 A warehoused goods owner may relinquish title before an order for clearance for home consumption is made, and on valid relinquishment under Section 68 of the Customs Act, duty liability does not arise. The benefit is not excluded merely because the waiver follows issuance of notice, unless an offence has been committed. The cited circular and precedent support that the statutory option remains available where the conditions are satisfied. On the facts stated, relinquishment occurred before clearance and no offence was found, so customs duty, penalty and redemption fine were not sustainable. en-us Tue, 07 Apr 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793022 A warehoused goods owner may relinquish title before an order for clearance for home consumption is made, and on valid relinquishment under Section 68 of the Customs Act, duty liability does not arise. The benefit is not excluded merely because the waiver follows issuance of notice, unless an offence has been committed. The cited circular and precedent support that the statutory option remains available where the conditions are satisfied. On the facts stated, relinquishment occurred before clearance and no offence was found, so customs duty, penalty and redemption fine were not sustainable. Case-Laws Customs Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793022