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2018 (8) TMI 1694 - CESTAT MUMBAIRemission of duty - section 23 of Customs Act, 1962 - goods destroyed while in custody of the custodian - revocation of Customs bonded warehousing licence - recovery of duty along with interest thereon - confiscation of goods - imposition of penalty - Held that:- The goods had been destroyed in April 2017. It was incumbent upon the original authority to have ordered remission of duty along with the order of destruction. Recovery of duty, along with interest thereon, ordered by the original authority is, therefore, not proper - The appellant had, of their own accord, reported the non-conformity with the prescribed shelf-life at the time of import. There is no evidence on record to sustain the contention that the appellant had imported the goods even though aware that it was contrary to Foreign Trade Policy. Demand set aside - appeal allowed - decided in favor of appellant.
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