https://www.taxtmi.com/caselaws?id=52136 Section 23 of the Customs Act, which relieves duty liability on relinquishment of title before clearance for home consumption, was held not to extend to penalty. Although title to the goods had been relinquished before any clearance order, the Tribunal found penalty prima facie imposable and no prima facie case for complete waiver of the balance penalty. Conditional waiver was therefore granted only on part-deposit, and recovery of the remaining penalty was stayed pending appeal. en-us Fri, 26 Sep 2003 00:00:00 +0530 Fri, 01 Oct 2010 15:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52136 Section 23 of the Customs Act, which relieves duty liability on relinquishment of title before clearance for home consumption, was held not to extend to penalty. Although title to the goods had been relinquished before any clearance order, the Tribunal found penalty prima facie imposable and no prima facie case for complete waiver of the balance penalty. Conditional waiver was therefore granted only on part-deposit, and recovery of the remaining penalty was stayed pending appeal. Case-Laws Customs Fri, 26 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52136