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2008 (8) TMI 323 - AT - CustomsRemission of Customs Duty - loss, destruction or abandonment of the goods - Section 23 of the Customs Act - The goods imported in the instant case was clove. What is said to have been lost is the organic extraneous matter i.e. waste which the imported goods carried and for which the appellant have to blame themselves. It is clear that if the goods had not carried the extraneous matter beyond the prescribed limit and therefore adulterated and hazardous to the health of the people at large in view of the provisions of FFA, they would have been delivered the quantity of goods which they had imported. As the loss does not relate to loss of ‘goods’, the provisions of Section 23 are not attracted and the appellant was not entitled to remission of duty. – Remission is not granted – refund application rejected.
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