2020 (2) TMI 7

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....Commissioner of Customs, Jawaharlal Nehru Customs House, acknowledging relinquishment of title to the goods lying uncleared had been accepted, was directed to be withdrawn while dismissing their pleas for further relief. 2. According to the appellant, who had imported five containers of 'dicyandiamide' from M/s Shenyang Aimixin Chemicals Ltd, China, against bill of entry no. 3883010 dated 23rd June 2011, 57.18 MT out of total quantity of 100MT had been taken delivery of after assessment was duly completed and duty liability discharged. It is claimed that the consignment, upon being subject to testing and found to contain 'sodium chloride', was not in conformity with the sale contract and they had sought relinquishment under section 26A o....

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....dings that had not been contemplated in any proceedings initiated for disposal by the original authority and that re-visiting of the decision of the competent authority under section 26A of Customs Act, 1962 in favour of appellant was in excess of jurisdiction. 4. We have heard Learned Authorised Representative who submits that the first appellate authority had merely directed the drawal of samples and fresh decision on the claim for refund arising in consequence of relinquishment under section 26A of Customs Act, 1962 and for penal action arising from misdeclaration ascertained therefrom. 5. We find that the issue before the first appellate authority in the appeal of the importer was limited to the non-disposal of the claim of appell....