2000 (1) TMI 286

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....dvocate , for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with the consent of both sides. 2. In the order impugned in this appeal the Commissioner (Appeals) has held that relinquishing of title on goods imported by him under Section 23(2) communicated in the letter dated 16-10-1997 by the importer was valid and acceptable and hence held no duty....