Is there any provision to relinquish the title of imported goods by the owner and avoid payment of duty?
A The owner of any imported goods may relinquish his title to the goods at any time before an order for clearance of goods for home consumption is passed or the proper officer of customs passes an order permitting the deposit of the goods in the warehouse. Then the owner of the goods shall not be liable to pay duty on such goods (Section 23 (2)of the customs act 1962). In other words, once the proper officer of customs passes an order permitting clearance of goods for home consumption or for depositing in a warehouse the owner loses the right to relinquish his title to the goods and his liability to pay duty remains. It may be also clarified that goods once warehoused cannot be abandoned or title can be relinquished.
