TMI Blog2011 (8) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... ed are lost or destroyed or abandoned then the case for remission of the duty payable is made out. If the goods are lost or abandoned the assessee is expected to bring to the notice of the authorities the factum of the goods being lost or destroyed and seek for remission of the duty payable under the Act. If the goods are there but it is of no use and the assessee wants to abandon the goods, then the request should be for relinquishment of the title to such goods. Once such a relinquishment of title to the goods is made by the assessee then the said goods become the property of the Department and as a consequence of which no duty is payable by the importer. - Decided in favor of assessee. - 22 of 2009 - - - Dated:- 3-8-2011 - N. Kumar an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the case falls under Section 23 of the Act and not under Section 22 of the Act as held by the lower authorities and therefore, it set aside the orders passed by the lower authorities and granted remission of duty as contemplated under Section 23 of the Act. Aggrieved by the same, the revenue is in appeal. 5. Learned counsel for the revenue assailing the impugned order contended that though the imported goods were damaged on account of seepage of rain water, it is the assessee who has to be blamed for such negligent act. The assessee did not take proper precautions to protect the imported goods, though in the bond executed the assessee undertook to take all possible care to preserve and protect the imported goods. Under those circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs. - (a) that any imported goods had been damaged or had deteriorated at any time before or during the unloading of the goods in India; or (b) that any imported goods, other than warehoused goods, had been damaged at any time after the unloading thereof in India but before their examination under Section 17, on account of any accident not due to any willful act, negligence or default of the importer, his employee or agent; or (c) that any warehoused goods had been damaged at any time before clearance for home consumption on account of any accident not due to any willful act, negligence or default of the owner, his employee or agent. Such goods shall be chargeable to duty in accordance with the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon; Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force . 8. A careful reading of the aforesaid provision makes it clear that, where it is shown to the satisfaction of the authorities that the imported goods had been damaged or had deteriorated at any time before it is cleared for home consumption on account of any accident not due to willful negligence or default of the owner, the goods which are damaged alone should be taken into consideration for the purpose of charging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are damaged or deteriorated to the extent of the damage or deterioration of the goods, the liability to pay duty abates by operation of law. If the goods imported are lost or destroyed or abandoned then the case for remission of the duty payable is made out. If the goods are lost or abandoned the assessee is expected to bring to the notice of the authorities the factum of the goods being lost or destroyed and seek for remission of the duty payable under the Act. If the goods are there but it is of no use and the assessee wants to abandon the goods, then the request should be for relinquishment of the title to such goods. Once such a relinquishment of title to the goods is made by the assessee then the said goods become the property of the D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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