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Central Excise - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Denial of remission claim on goods lost (stolen) - Cigarettes - ...

Central Excise

February 17, 2023

Denial of remission claim on goods lost (stolen) - Cigarettes - clandestine removal - The appellant is liable to pay duty only for the proportionate goods finally lost and is not liable to duty on the 25 CFC cartons of cigarettes recovered by the Police. The appellant is liable for duty only on the balance quantity of cigarettes being 138 CFC cigarettes. - AT

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