TMI Blog2005 (4) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... 06/02-Cus., dated 15-11-2002 passed by the Commissioner of Customs Central Excise (Appeals), Bangalore. 2. The appellants are 100% E.O.U. manufacturing 'GHERKINS' for export. The processed 'GHERKINS' are packed in drums along with vinegar. The vinegar is imported duty free in terms of Customs Notification No. 53/97-Cus., dated 3-6-1997. In the course of transportation from the factory to port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se for demand of duty. (3) The appellants followed all the procedures and the accident happened after the export order was given. In other words, when the order for export clearance has already been given by the proper officer, it cannot be said the goods were not properly accounted for. 4. The learned JDR reiterated the points in the Order-in-Original and in the Order-in-Appeal. 5. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper officer, the proper officer may demand, and the owner of such goods shall forthwith pay, the full amount of duty chargeable on account of such goods together with all penalties, rent, interest and other charges payable in respect of such goods; (2) if any owner fails to pay any amount demanded under sub-section (1), the proper officer may, without prejudice to any other remedy, cause t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has no direct application to the finished goods manufactured in 100% E.O.U. Hence no duty can be demanded on the impugned goods under Section 72. It is not disputed that the goods were damaged after the export order was given which is beyond the control of the appellants. It is not the case of the Revenue that the goods manufactured out of the imported goods were diverted for home consumption. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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