Home Case Index All Cases Customs Customs + HC Customs - 2011 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 949 - HC - CustomsRemission of duty on the imported duty - Damage due to rain - Section 22 or 23 - Tribunal on consideration of the entire material on record held that the case falls under Section 23 of the Act and not under Section 22 of the Act as held by the lower authorities and therefore, it set aside the orders passed by the lower authorities and granted remission of duty as contemplated under Section 23 of the Act. Held that:- if the imported goods are damaged or deteriorated to the extent of the damage or deterioration of the goods, the liability to pay duty abates by operation of law. If the goods imported are lost or destroyed or abandoned then the case for remission of the duty payable is made out. If the goods are lost or abandoned the assessee is expected to bring to the notice of the authorities the factum of the goods being lost or destroyed and seek for remission of the duty payable under the Act. If the goods are there but it is of no use and the assessee wants to abandon the goods, then the request should be for relinquishment of the title to such goods. Once such a relinquishment of title to the goods is made by the assessee then the said goods become the property of the Department and as a consequence of which no duty is payable by the importer. - Decided in favor of assessee.
|