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2016 (11) TMI 466 - HC - CustomsRemission of duty u/s 23(1) of the Customs Act, 1962 - warehoused goods were completely destroyed in the fire - refund with interest - import of 1040 bags of white oats - Held that: - Department never disputed the fact that the goods were destroyed - Department was not inclined to accept the order passed by the Commissioner of Appeals and filed an Appeal before the CESTAT. The CESTAT, vide order dated 08.08.2012, dismissed the Appeal. - It is a classical case where the Department has failed to take any action in spite of the remission claim having attained finality, pursuant to order of the CESTAT, dated 08.08.2012. The delay from 2012 to 2016 remains unexplained. There cannot be any dispute for the petitioner being entitled for remission of customs duty paid. Therefore, this Court is inclined to issue a positive direction to the respondents to grant remission of the duty and effect refund to the petitioner. The interest of the Department / Revenue has been sufficiently safeguarded as the petitioner has already executed a perpetual indemnity bond which shall be kept alive. Remission of duty allowed - refund of duty paid already allowed - for interest on refund, matter remanded back. - Decided in favor of appellant.
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