TMI Blog2024 (4) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 2023 (12) TMI 530 - CESTAT AHMEDABAD] , this Tribunal on the same legal issue that whether the goods destroyed in SEZ is eligible for remission of duty or otherwise. In view of the above decision, thee Tribunal has held that the goods destroyed in the SEZ is eligible for remission of duty in terms of Customs Act. However, the Adjudicating authority had no occasion to come across the aforesaid decision. Therefore, the matter needs to be remanded to decide a fresh. Thus, the impugned order is set aside. Appeal is allowed by way of remand to the adjudicating authority. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri Ashok Dhingra Advocate Ms. Sonia Gupta Shri Samarth Katare Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e carefully considered the submission made by both the sides and perused the records. We find that subsequent to the passing of impugned order by the Adjudicating authority, in number of cases, it has been held that if the goods are destroyed in SEZ the duty involved on such destroyed goods can be remitted under the Customs Act. In the case of ONGC Petro Additions Ltd. Vs. CC- 2023 (12) TMI 530, this Tribunal on the same legal issue that whether the goods destroyed in SEZ is eligible for remission of duty or otherwise, the following judgment has been passed:- 4 We have carefully considered the submission made by both the sides and perused the records. We find that there is no dispute that the fire incident has taken place in the appellant&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utomatically apply. We agree with the submission of the learned counsel that only those provisions of other Act shall not apply, which are inconsistence with the provision of the SEZ Act. In the present case the grant of remission in respect of customs duty in terms of Section 23 does not contradict any of the provision of the SEZ Act. Therefore, the contention of the Adjudicating Authority about non-applicability of the Section 23 of the Customs Act. is not sustainable. 4.3 As regard the contention that the appellant have not insured the customs duty along with the value of the goods, we find that it is obvious that only the value of the goods is liable to be insured, which is appearing in the invoices, If the invoice contain any taxes or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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