ORDER
Gowri Shankar, Member (T)
1. 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 to be payable on these goods. This is challenged in this application by the department.
3. So far as we can make out, the applicant challenges the order on the ground that the importer cannot relinquish title to the goods which are in his own custody. Section 23(2) of the Customs Act which provides that no duty shall be payable the title of relinquish to the importer by an order for home consumption and deposit of bonded warehouse does not contain the provision that it does not apply to the goods which are in the custody of the importer. We see no reason to interfere with the Commissioner (Appeals) finding in this regard.
4. The contention in the appeal that the importer had sold the goods is evidences by the declaration in bill of entry is entirely unsupported by the bill of entry, and is contradictory to the later ground.
5. Appeal dismissed. The department’s stay application does not survive.