Home Case Index All Cases Customs Customs + HC Customs - 2012 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 9 - HC - CustomsRemission of duty under Section 23 of the Customs Act - 100% export oriented unit - imported various duty free materials - Due to the fire accident on 7-4-2004 in the stores of the assessee’s unit, the entire raw materials had been burnt alongwith certain documents - assessee claiming remission of duty under Section 23 of the Customs Act, 1962 – Held that:- It is nobody’s case that there was any pilferage of these goods. Under these circumstances, when the claim of remission is made under Section 23 of the Act, legal requirements to be fulfilled by the assessee to claim remission stands fully satisfied - Commissioner was wholly in error in denying the said benefit - Remission of duty allowed
|