2017 (4) TMI 1001

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....tative ORDER Per : Dr D.M. Misra None present for the Respondent. Heard Ld AR for the Revenue. This matter has been transferred from the Mumbai Bench pursuant to the order of the Hon'ble President dt 18.10.2016. 2. Briefly stated the facts of the case are that the appellant had imported Nine vessels for the purpose of breaking during the period 1992-96 and filed nine Bills of Entry....

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....d to relinquish the title of the said goods in accordance with Sec. 23(2) of Customs Act, hence, not liable to pay the said duty. Also, they have filed an appeal before the Ld Commissioner (Appeals) challenging the order of the assessment of the Adjudicating Authority. The Ld Commissioner (Appeals) after taking into consideration all aspects of the case upheld the order of the Adjudicating Authori....

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....llant through their letter dt 11.5.2006 addressed to the Asst Commissioner (Customs), Bhavnagar informing about their intention to relinquish the title of the said goods. This issue had not been addressed by the Adjudicating Authority since raised subsequent to the order of assessment/confirmation of the demand. He fairly submits that the Ld Commission (Appeals) has already remanded the matter to ....