Home Case Index All Cases Customs Customs + AT Customs - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 255 - CESTAT, AHMEDABADShortage of goods found during stock verification - demand imposed - assessee contended that shortage of goods occurred due to fire accident - applicability of Rule 12 of SEZ Rules, 2003 and regulation 28 of SEZ (Customs Procedure) Regulations, 2003 - Held that:- Demand of customs duty foregone does not arise as the goods were in the factory premises when the fire accident took place. It is undisputed that departmental officers have been informed of such accident. Also Tribunal held in case of Satguru Polyfab Pvt. Ltd (2011 (2) TMI 403 (Tri))that when there is an accidental fire resulting in destruction of goods, it cannot be said that it amounts to use of goods for unauthorized operations. Similarly the second term namely failure to account for also cannot be applied since the shortage has been accounted for by fire accident and no evidence has been brought out by Revenue to show that goods have been procured or released elsewhere. Therefore, impugned order is set-aside - Decided in favor of assessee.
|