9911796707
TMI Blog2005 (11) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... factory after complying with the provisions of the Customs Act, 1962. On 20-2-999 around 11 p.m., due to short circuit there was a fire accident in the warehouse where the goods were deposited. The goods which were deposited in the warehouse were destroyed in the fire. The Range Superintendent of Central Excise & Customs directed the appellants to pay duty in respect of 17 packages which were destroyed. Later interest of 24% was demanded. The appellants paid both the duty and interest. Subsequently, they filed a refund claim to the tune of Rs. 10,23,655/- representing the duty & interest paid by them on the goods which were destroyed by fire accident at CWC. A show cause notice dated 3-3-2001 was issued to the appellants alleging that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) that duty shall be remitted on the imported goods, which are destroyed at any time before clearance for home consumption. (v) The Commissioner (Appeals) erred in invoking section 61 which was uncalled for, not pressed into service during adjudication, nor put the appellants to notice at any stage of proceedings. (vi) Section 27 applies to every kind of duty and interest paid under the Act and does not confine itself to duty paid on goods of non-warehoused nature. (vii) Section 72(d) of Customs Act would apply only when the goods under a warehousing bond which have not been cleared for export or home consumption are not properly accounted to the satisfaction of the proper officer. In the present case the same would not be applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poration Ltd. v. CC & CE [1991 (52) E.L.T. 268 (T)] wherein it was held that the expression 'lost' or 'destroyed' in section 23(1) is not used in any narrow or particular sense, but in a broader sense and includes by whatsoever reason before they are cleared for home consumption. Thus, goods imported which were lost or destroyed before clearance for home consumption was held to be entitled for remission of duty. (d) CCE & Cus v. Welspun Terri Towels [2002 (149) E.L.T. 593 (T)] wherein it was held that Goods destroyed by fire were held to be entitled for remission of duty under section 23 and further the claim of insurance benefit by assessee has not bearing on claim for remission. 5. The learned JDR contended that Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall remit the duty on such goods." 7. In the present case, there is ample evidence to show that the imported goods have been destroyed before their clearance for home consumption. The various case laws cited by the learned Advocate would show that the remission of duty is available where the goods are destroyed before their clearance for home consumption. As regards the Supreme Court decision in the case of S.K. Patnayak's case [2000 (115) E.L.T. 9 (S.C.)] relied on the by the learned SDR is concerned, we find that the said decision was rendered in the context of section 27 of the Bihar & Orissa Excise Act, 1915. In our view, this decision would not releva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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