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2016 (2) TMI 541 - AT - CustomsRemission of duty on warehoused goods - Demand of duty on goods stocked in Duty Free Shops (DFS) whose Bond period had expired - Private Bonded Warehouse in Domestic Tariff Area (DTA) - damage to the goods in the arrival hall DFSs due to unprecedented floods on 26 th July, 2005. - they applied for waiver of Custom duty and for permission to destroy the goods rendered unfit. They wrote on 25/2/2008 for relinquishment of the title to the flood affected goods and remission of duty. Held that:- In the normal course, remission of duty under Section 68 of the Customs Act is granted if there is loss on account of natural causes. However relinquishment of title and consequent remission of duty is not permissible where an offence has been committed. In the present case offence of not extending the bond period was committed and such goods are to be treated as goods improperly removed in terms of Section 72(1)(b) for violation of Section 61(1)(b) as goods had not been removed before the expiry of the bond period. - Appeal dismissed - Decided against the appellant.
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