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2014 (6) TMI 264 - AT - CustomsRemission of customs duty under Section 23(1) of the Customs Act - Damage of goods - warehousing of imported bulk drugs - Review of own order - Held that:- order of remission of customs duty for an amount of Rs. 41,83,281/- was passed vide Order-in-Original No. 211/Remission/2007-08, dated 31-3-2008 pursuant to an Order-in-Appeal dated 28-11-2007. Both these orders have not been challenged by the department at any point of time and therefore, they have become final. Therefore, the issue of remission of duty granted to the appellant vide order dated 31-3-2008 cannot be re-opened by the Department, that too, after a lapse of 3 years. - The Asstt. Commissioner, after having granted remission, cannot review his own order and direct for recovery of the amount remitted and such an order is bad in law. In case of CCE & Cus. v. Welspun Terri Towels [2001 (11) TMI 200 - CEGAT, MUMBAI] it was held that, the insurance covers risk and is governed by separate enactments. We cannot mix up the provisions of the Customs Act with Insurance Act to deny the benefit specifically provided under Customs Act, 1962 - goods were destroyed by rain and floods and became unfit for human consumption and had to be destroyed as per law. Accordingly, the appellant was entitled for remission of duty as the goods were bonded. - Decided in favour of assessee.
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