9911796707
TMI Blog2013 (1) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents filed ex-bond bill of entry for ex-bonding the goods and paid duty of Rs.3,38,353/. Unfortunately, when the respondents approached the boned warehouse, it was found that the goods have been destroyed in fire on 09.10.2008. As the goods have been destroyed in fire, the respondents intimated the department regarding loss of the goods vide their letter, dated 28.01.2009. Thereafter, they filed a claim for remission of duty before the adjudicated authority, who rejected the claim of remission of duty but the first appellate authority granted the claim for remission of duty and against which, the Revenue has preferred an appeal before this Tribunal. 2. The learned DR appearing on behalf of the Revenue submitted that in this case, tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disentitle the asses sees from claiming the refund of duty and interest paid thereon. Therefore, he prayed the impugned order is to be upheld. 4. Heard both sides and considered their submissions. In the instant case, facts are not disputed that 'out of charge' was given on 07.10.2008 and fire took place on 09.10.2008. There is no dispute that on account of fire, the respondents are entitled for 'remission of duty' but the only dispute is that the 'out of charge', was given on 07.10.2008 and the actual fire took place only on 09.10.2008. In such a scenario, it has to be determined as to whether the claim for 'remission of duty' is admissible to the respondents or not. 5. Section 23 of the Customs Act, 1962 deals with the situation of 'rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lost or destroyed at any time 'before clearance of goods' for home consumption. Unlike sub-section (2), this subsection does not use the expression 'before an order for clearance of goods' for home consumption has been made. Obviously, there is a distinction between 'an order for clearance for home consumption' and 'clearance for home consumption', inasmuch as in our opinion, the latter expression postulates actual clearance of the goods for home consumption from the Customs custody after an order for clearance for home consumption is made. Thereafter, it was held that the assessees are entitled to 'remission of duty' paid on the goods lost or destroyed by fire at any time before physical clearance of the goods for home consumption." 7. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
