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2008 (9) TMI 328 - AT - Central ExciseTheft of export goods – remission of duty - The sole ground taken in the appeal to challenge the impugned order is that the respondent had received insurance claim for value of the goods lost which was in excess by Rs. 73,539/- of the actual and that by paying duty, the respondent would not incur any additional burden. - Once the goods cleared for export are shown to have been examined, assessed and allowed for export by Customs and the jurisdictional Assistant Commissioner admitted proof of export, department cannot raise a claim for duty on the ground that the goods had not been exported. Even otherwise, duty due on the goods lost in theft before the same reached the port of export should be held to be qualified for remission under Rule 49 of Central Excise Rules 1944 (Rule 21 of central excise rules, 2002) - appeal of Revenue dismissed.
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