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2009 (1) TMI 692 - AT - CustomsRemission of duty - Damaged goods - relinquishment of title to the goods - Appeal to Appellate Tribunal - Words and Phrases - interpretation of statute - Held that: - the fact that the accident happened in this case, has to be appreciated - It is a fact that the goods have become totally useless. Therefore, the goods have been destroyed before their clearance for home consumption. Hence, a careful reading of Section 23, shows that the section would be applicable even for the goods, which have become unusable on account of any accident. Section 23 is clearly applicable to the impugned goods - in terms of Section 68, when there is relinquishment of title to the goods imported before their clearance, no duty can be demanded. Appeal allowed.
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