2009 (7) TMI 249

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....e of the goods containing the medicines nor made any payment. The appellants brought back the goods to India and for which they filed required Bill of Entry dated 10-5-2006. The appellants were asked to deposit a Custom duty amounting to Rs. 7,46,160/-along with interest of Rs. 39,557/- making a total amount of Rs. 7,85,717/-. 3. The appellants deposited the said amount through TR-6 Challan on 24-11-2006. After making the payment of duty demand along with interest the appellant was informed that they have to pay the heavy demurrage charges instead of making the demurrage charges, the appellants vide their letter dated 29-12-2006 addressed to the Deputy Commissioner of Customs, Gr. IIA, informed about their intention for not clearing the ....

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....lost otherwise than as a result of pilferage or destroyed, at any time before clearance for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs shall remit the duty on such goods. The owner of any imported goods may, at any time before an order for permitting the deposit of goods in a warehouse under Section 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon. Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force. " It is clear that the owner of the imported goods....