TMI Blog2012 (10) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ain documents - assessee claiming remission of duty under Section 23 of the Customs Act, 1962 – Held that:- It is nobody’s case that there was any pilferage of these goods. Under these circumstances, when the claim of remission is made under Section 23 of the Act, legal requirements to be fulfilled by the assessee to claim remission stands fully satisfied - Commissioner was wholly in error in deny ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee to pay the said amount. The assessee filed an application on 6-9-2004 with the Deputy Commissioner of Customs, Bangalore, claiming remission of duty under Section 23 of the Customs Act, 1962 (for short the Act ) in respect of the goods destroyed in the fire accident. As the factum of fire accident was communicated to the Department, they undertook investigations and investigations reveal th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of failure to account for warehoused goods. He also observed that Section 23 of the Act has no relevance to the goods imported and cleared vide notification dated 52/2003. The said order was challenged by the assessee before the Tribunal. The Tribunal on consideration of the entire material on record and in particular, wordings of Section 23 of the Act, held that if the loss is because of pilfera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and that they have not taken proper care to protect those goods, the Commissioner of Excise was justified in confirming the demand and the Tribunal has erroneously interfered with the said order. 3. Per contra, learned counsel for the assessee supported the impugned order. 4. The facts are not in dispute. The assessee is 100% export oriented unit. It has imported goods without paying duty. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... screpancy in the figures. All these factors which weighed with the Commissioner are totally extraneous for considering the claim for remission under Section 23 of the Act. The Tribunal on proper appreciation of the material on record and correct interpretation of Section 23 of the Act was justified in setting aside the order passed by the Commissioner of Customs and in granting relief to the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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