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2013 (3) TMI 29 - HC - CustomsWarehoused goods - Issuance of duty remission certificate - goods destroyed during cyclone - held that:- Section 23 provides for cases where and under circumstances in which duty remission would be available. - Section 72, as noted, pertains to goods improperly removed from warehouse etc. - Upon happening of the events envisaged under clause (b) of sub-section (1) of Section 72 of the Act, the liability of the petitioners to pay duty on the goods arose, any subsequent event such as loss or destruction of the goods thereafter would not alter the situation. Extended period of limitation - held that:- notice for recovery of the customs duty is hopelessly belated. Nothing has been brought on record to suggest that due to pendency of the petition and out of due deference to the court in view of pending disputes, the Department did not issue the show-cause notice. - initial inaction on part of the customs authorities for four years before the petition was filed by itself must be seen as unreasonable delay on their part. Further, the notice is rather vague and general. No specific details have been given as to why such duty is payable in terms of Section 72(1)(b) and (d) of the Act. We may recall that clause (d) of sub-section (1) of Section 72 pertains to a case where bond has been executed and the goods are not accounted for to the satisfaction of the proper officer. Show cause notice quashed - Decided in favor of assessee.
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