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2014 (12) TMI 444 - MADRAS HIGH COURTRemission of duty - Lost goods - Denial on the ground that many transactions, viz. sale, transfer from tank to tank and re-export, have taken place on different dates and therefore, it was difficult for the supervising officers to exactly pin point the exact quantity involved in such transactions and further, it was stated that there was always a possibility of oil remaining in the pipeline during the Preventive officer’s inspection which could have been brought to the notice subsequently - Tribunal allowed remission of duty - Whether the Tribunal had committed an error of law in holding that the Tribunal has also examined the provisions of Section 23 of Customs Act that it is against the provisions embedded in Customs Act - Held that:- In that process, there appears to have been a loss of 51.971 M.Ts. which works out to 0.58% of the total quantity imported. When the importer made a request to the department claiming remission, the authorities did not dispute the transactions narrated above. In fact, in their reply dated 14-8-2002, they have admitted all the transactions and had also stated that it is difficult for the supervising officer to exactly pin point the quantity precisely as there is always a possibility of oil remaining in the pipeline during the Preventive Officer’s inspection. Tribunal, after considering the factual situation, was satisfied that the explanation given by the importer was reasonable and appropriate. Thus, taking note of the factual findings recorded by the Tribunal, we find no ground to interfere with the said order - Decided against Revenue.
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