1998 Supreme(Kar) 637

Karnataka High Court
Judges : Ashok Bhan,S.R.Venkatesha Murthy
PSI DATA SYSTEM LTD. - Appellant
Versus
ASSTT.COLLECTOR OF CUSTOMS - Respondent
Writ Appeal 3392 Of 1998
Decided On : 09/18/1998
Advocates Appeared :
S.N.MURTHY

After the determination of duty, it is not possible to relinquish the title in goods, and customs authorities have jurisdiction to determine duty after a lapse of time indicating lack of interest in the goods.

Headnote:

Customs Act - Sections 23(2) and 86 - Relinquishment of Title in Goods

Fact of the Case:

The appellant sought to relinquish the title in goods after a lapse of time, but the customs authorities determined the duty and refused the relinquishment.

Finding of the Court:

The court agreed with the reasoning of the Single Judge, stating that after the determination of duty, it is not possible to relinquish the title in goods, especially after a lapse of time indicating lack of interest in keeping the goods in the warehouse.

Issues: Relinquishment of title in goods after determination of duty, customs authorities' jurisdiction to determine duty after lapse of time.

Ratio Decidendi: Sections 23(2) and 86 of the Customs Act lead to the conclusion that after duty determination, relinquishment of title in goods is not possible, and customs authorities have jurisdiction to determine duty after a lapse of time indicating lack of interest in the goods.

Final Decision: The appellant's appeal was dismissed, upholding the customs authorities' determination of duty and refusal to permit relinquishment of title in the goods.