- (1.) This writ petition is directed against the order of Assistant Commissioner Customs refusing the application moved by the petitioners in June 2004 under proviso to Section 68 which has been inserted in the Customs Act vide Act No. 32/2003 on 14-5-2003. Proviso to Section 68 reads as under :- "Provided that the owner of any warehoused goods may, at any time before an order for clearance of goods for home consumption has been made in respect of such goods, relinquish his title to the goods upon payment of rent, interest, other charges and penalties that may be payable in respect of the goods and upon such relinquishment, he shall not be liable to pay duty thereon."
(2.) It is also not in contention that no order for clearance of goods for home consumption has been made until the petitioner has made the aforesaid application, nor upto now.
(3.) We may notice in brief the circumstances in which this controversy has arisen. The petitioner had imported the Retrofit Crate Cooler and was warehoused at Customs Warehouse of Central Warehousing Corporation at Udaipur in September 1996.;