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2015 (2) TMI 782 - AT - CustomsLoss of imported waste paper in fire which were imported at concessional rate of duty - Benefit of Notification No.21/2002-CUS dated 01/3/2002 - condition of the exemption was that the waste paper was to be used in the manufacture of the paper/paperboards/newsprint - Imported Waste paper destroyed in fire in factory - Accident is an act of God - Held that:- In the present case we find that the Adjudicating authority has not expressed any doubt that is was an accidental fire beyond the control of the appellants. Indeed the Commissioner has clearly held that it is not in dispute that the impugned goods were imported and after their receipts in the factory and entry in the appellants records, got destroyed in a fire accident on 12.6.2012. This destruction of the impugned goods by fire was an act God on which the noticee had no control. Having thus observed, the Adjudicating authority held that it would not be fair to penalize the noticee. This clearly shows that the bonafides of the appellants are not in doubt. Thus we find that not only the jurisprudence cited on the issue but also the Judgment of CESTAT in case of Vamsadhara Paper Mills Ltd. [2009 (6) TMI 801 - CESTAT, BANGALORE] fully support the appellants case. Therefore we waive the requirement of pre-deposit and allow the appeal. - stay grated.
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