9911796707
TMI Blog2000 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... t Kolar Gold Fields in Karnataka. 2.According to the assessee, on 21-4-1981 and 22-4-1981 the goods were examined by the assessee, its Steamer Agent, Surveyors, Insurance Agents and Customs Officials and it was at that time found, that out of the 18 packages, 2 packages were in good condition, and that goods contained in 14 packages were severely damaged. The examination took place about five days after the order of clearance had been given to the Customs. The report on which the assessee relied is not one which has been endorsed by any of the Customs Officials. It is only the claim of the assessee and the Steamer Agent that the Customs Officials were present at the time of survey. After the goods were taken to the assessee's factory, furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly. Of the total amount expended by the assessee towards the value of the imported goods and duty paid thereon, after deducting the sum of Rs. 13.00 lakhs representing the value of the imported goods though damaged but found to be of some use to the assessee, the balance of Rs. 62 lakhs has been paid to the assessee by the insurer. The assessee has thus recouped the duty that was paid, by retaining the damaged goods and by receiving from the insurer, the value of the imported goods and part of the amount of the duty it had paid on the goods. 5.Despite all this, the assessee choose to make a claim for remission of duty invoking Section 23 of the Customs Act on the ground that the goods were destroyed. The claims so made did not find favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 21st April, 1981 relied upon by the assessee does not show that the contents of all the packages had been so severely damaged as to make it impossible to assemble them into the dumper. It had been noted that the contents of two packages had not been damaged, and the contents of 14 packages had been severely damaged. There was no note that the damage was to such an extent that it was incapable of repair nor was such damage established to the satisfaction of the Customs Officer before the goods were cleared for home consumption. Although one need not be overly technical in regarding the clearance for home consumption as closing the gates against any claim for remission, on the facts of the present case, we are satisfied that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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