TMI Blog2007 (2) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ot entitle for benefit - Writ Petition No. 1347 of 2002, - - - Dated:- 26-2-2007 - [Order per] - Learned Counsel for the petitioner strenuously contended that though the Division Bench judgment was rendered in the context of Rule 147 of the Central Excise Rules, the Division Bench had not considered Section 23 of the Customs Act and that Division Bench judgment has been considered by the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have the benefit of remission in its favour. It is needless to say that the statutory provision has not, in any event, suggested the word 'theft' within its purview. The Section has been couched in a manner to the effect where it is shown to the satisfaction of the Assistant Collector of Customs that any imported goods have been lost or destroyed, at any time before clearance for home consumptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f theft, in spite of repeated adjournments granted to argue the case that the incident of theft would come within the purview of the terminology 'lost', or 'destroyed', used in the section. 5. As the Counsel for the petitioner has not made out any case to sustain, this Court is not able to grant any relief in favour of the petitioner. There fore, this Writ Petition is dismissed. No costs. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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