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Central Excise - Highlights / Catch Notes

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Remission of duty - destruction of goods in flood - the claim of ...

Central Excise

June 12, 2018

Remission of duty - destruction of goods in flood - the claim of remission cannot be rejected on the ground that the goods were destroyed after clearance from the factory in the circumstances when the goods were cleared for the purpose of export.

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  5. Remission of duty - Lost goods - When the importer made a request to the department claiming remission, the authorities did not dispute the transactions - remission allowed - HC

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  7. Denial of remission of duty - destruction of goods - The appellant had taken all the possible actions from his side to keep the departmeat informed about the requirement...

  8. Remission of duty - the first information regarding such loss or destruction etc. to be sent within 24 hours of the occurrence. That they have failed to inform the...

  9. Remission of duty - fire broke out accidentally - loss and destruction of goods because of accidental fire which took place in the appellant factory falls within the...

  10. Remission of duty on warehoused goods - damage due to unprecedented floods - In the normal course, remission of duty under Section 68 of the Customs Act is granted if...

 

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