Remission of duty - damage due to the arson indulged in by the ...

Central Excise

July 5, 2023

Remission of duty - damage due to the arson indulged in by the mob of the workers - From a harmonious reading of the Rule would clarify that when the loss is caused by natural causes or unavoidable accident, the Assessee should be granted remission of duty. Coming to the factual matrix of this case, it is very clear that the arson indulged in by the mob of the workers was absolutely not an act which could have been avoided or controlled by the Management of the Appellant - Benefit of remission of duty allowed - AT

View Source

← Previous Next →

Remission of duty - damage due to the arson indulged in by the ...

Central Excise

July 5, 2023

You may also like:

Remission of duty on warehoused goods - damage due to unprecedented floods - In the normal course, remission of duty under Section 68 of the Customs Act is granted if...

Remission of duty - destruction of indigenous / imported raw material due to fire - If the duty element is also required to be insured and reimbursed by the insurance...

Remission of duty u/r 21 of CER - damage of godos due to flood and rains - destruction and disposal of goods without verification/inspection cannot be condoned - AT

Remission of duty - Rejection of petitioner’s application for remission of excise duty - export goods that got destroyed in fire at the Container Warehousing Corporation...

Remission of duty - When damage due to fire had caused loss to the appellant, imposition of duty liability on the damage goods would further cause hardship to the...

Remission of duty - remission of duty is being claimed on the ground that the goods in respect of which the remission of duty has been claimed were a lost/destroyed due...

100% EOU - Remission of duty - Rule 21 of Central Excise Rules, 2002 - remission is allowed on the goods which were cleared for export but could not be exported due to accident.

Remission of Excise duty - rejection of the remission application on the ground that fire was avoidable and due to not taking proper care by the appellant - Be it of...

Remission of Duty - Shortage of Goods - Section 23 of the Customs Act, 1962 - shortage was genuine and did not occur due to negligence, such losses occurred due to...

Exemption from payment of whole of Customs duty - failure to re-export 39 containers within the period of six months prescribed in the said notification purportedly due...

100% EOU - Remission of duty - applicability of Rule 21 of CER on plant and machinery and raw materials which were lost and damaged in fire - if the raw...

Remission of duty - Ayurvedic medicines - The loss has occurred including the loss of finished goods due to natural causes and/or by unavoidable fire accident and...

Refund of duty paid - remission of duty - In the present case, the quantity remains the same, the variation in KL is only due to density of the goods that due to...

Seeking Permission to abandon the goods and remission of duty - The case involved the misdeclaration of goods where the appellant received Stone Chips instead of...

Remission of duty - loss of molasses due to natural causes - In the entire show cause notice, which is on record, there is no allegation that the petitioners had...

Quick Updates: