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2005 (11) TMI 151 - AT - CustomsRemission of duty - goods imported under the EPCG scheme - Warehoused goods - before the clearance from the warehouse, the goods were completely destroyed by fire accident - HELD THAT:- In the present case, there is ample evidence to show that the imported goods have been destroyed before their clearance for home consumption. The various case laws cited by the learned Advocate would show that the remission of duty is available where the goods are destroyed before their clearance for home consumption. As regards the Supreme Court decision in the case of S.K. Patnayak [1999 (12) TMI 60 - SUPREME COURT] relied on the by the learned SDR is concerned, we find that the said decision was rendered in the context of section 27 of the Bihar & Orissa Excise Act, 1915. In our view, this decision would not relevant in the present case which is covered by Section 23 of the Customs Act, 1962. The reliance of the Commissioner (Appeals) on Section 72(d) is not correct. The Section 72(d) imposed a responsibility on the importer who has executed a bond u/s 59 for properly accounting of the goods which were warehoused. We agree with the learned Advocate that the insurance covers risk and is governed by separate enactments. We cannot mix up the provisions of the Customs Act with Insurance Act to deny the benefit specifically provided under Customs Act, 1962. The present case is squarely covered by section 23 of the Customs Act, 1962. The Order-in-Appeal has no merit. Hence we set aside the impugned Order-in-Appeal and allow the appeal.
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