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Customs - Highlights / Catch Notes

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Rejection of application for remission of duty in respect of ...

Customs

December 13, 2023

Rejection of application for remission of duty in respect of imported raw-material destroyed in fire, in the appellant’s SEZ unit - The insurance company has satisfactorily granted the insurance claim that itself is evidence to establish that the fire incidence was beyond the control of the appellant. Therefore, the ground that the appellant was negligent in the matter of fire incident cannot be accepted. - remission of duty allowed - AT

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