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2016 (11) TMI 466 - MADRAS HIGH COURT

2016 (11) TMI 466 - MADRAS HIGH COURT - TMI - Remission of duty u/s 23(1) of the Customs Act, 1962 - warehoused goods were completely destroyed in the fire - refund with interest - import of 1040 bags of white oats - Held that: - Department never disputed the fact that the goods were destroyed - Department was not inclined to accept the order passed by the Commissioner of Appeals and filed an Appeal before the CESTAT. The CESTAT, vide order dated 08.08.2012, dismissed the Appeal. - - It is .....

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Department / Revenue has been sufficiently safeguarded as the petitioner has already executed a perpetual indemnity bond which shall be kept alive. - Remission of duty allowed - refund of duty paid already allowed - for interest on refund, matter remanded back. - Decided in favor of appellant. - W. P. No. 25808 of 2016 - Dated:- 2-11-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. B. Satish Sundar For the Respondents : Mr.B.Rabu Manohar ORDER Heard Mr.B.Satish Sundar, learned Counsel a .....

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011, dated 23.09.2011 passed by the Commissioner of Customs (Appeals), Chennai. 3. The facts which are necessary for the disposal of the Writ Petition are that the petitioner imported 1040 bags of white oats under Warehouse Bill of Entry, dated 11.09.2008, warehoused at the Public Bonded Warehouse at M/s.Universal Logistics, Chennai. Subsequently, the petitioner filed an Ex-Bond Bill of Entry, dated 07.10.2008 for clearance of the said goods. After assessment of duty of ₹ 3,38,353/- and ou .....

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Entry 2. Custom Duty Challan 3. Commercial Invoice 4. Packing List 5. Certificate of Austrian origin 6. Purchase order 7. Custom attested ? 8. Release gate pass 9. D.D.Challan (Photo copy) 10. Statement of Universal Logistics 11. Auditor Certification 12. Authorization letter 13. Warehouse handling charges bill (photo copy) 14. Warehouse storage charged bill (photo copy) 15. F.I.R. (photo copy) 16. Fire Brigade (photo copy) Since the refund claim was not processed, the petitioner filed Writ Pet .....

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arehouse keeper and the Customs have no role after out of charge is given by the Superintendent of Customs. Thus, on the technical ground, the refund claim was rejected, but the Customs Authority did not disbelieve the fact that the goods were totally destroyed, while at the warehouse. 4. The petitioner filed an Appeal to the Commissioner of Customs (Appeals) against the order rejecting the refund claim and the Commissioner of Customs (Appeals), by an order dated 23.09.2011, allowed the Appeal. .....

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oods. - (1) [Without prejudice to the provisions of Section 13, where it is shown] to the satisfaction of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] that any imported goods have been lost [(otherwise than as a result of pilferage)] or destroyed, at any time before clearance for home consumption, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall remit the duty on such goods". In the instant case nowhere the Department contended tha .....

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a reading of the above paragraph, it is seen that the Commissioner of Appeals has recorded a specific finding that the Department never disputed the fact that the goods were destroyed. Therefore, the Commissioner of Appeals, directed the Assistant Commissioner of Customs / Deputy Commissioner of Customs to remit the duty on such goods without any conditions or procedural aspects attached to it. However, in the penultimate paragraph of the order, the Commissioner of Appeals directed the petition .....

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dated 01.12.2012, requesting to remit the duty as held by the Commissioner of Appeals and confirmed by the CESTAT. These representations did not evoke any response. Therefore, another representation was given on 13.06.204. Even in that representation, no action was taken. Therefore, the petitioner approached the Authorities under the Right to Information Act, for which, the petitioner received a reply on 05.09.2015 stating that the original file was mixed up with other files during the shifting .....

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emnity bond. Thereafter, the second respondent, by Communication, dated 14.06.2016, called upon the petitioner to state as to whether they have submitted required documents. It is seen from the reply dated, 21.06.2016 apart from other things, the petitioner claimed interest for delayed payment. With these facts, the petitioner is before this Court. 6. It is a classical case where the Department has failed to take any action in spite of the remission claim having attained finality, pursuant to or .....

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09, wherein, the Deputy Commissioner of Customs (Refunds), has clearly set out as to the documents (16 numbers) furnished by the petitioner. That apart, the Commissioner of Appeals, while allowing the Appeal, by the order dated 23.09.2011, has clearly held that the Department did not dispute the destruction of the goods and that the contention of the petitioner and the lower Authorities are bound to remit the duty suo-motu. This finding was not reversed or set-aside by the CESTAT in the Appeal f .....

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