Remission of duty and stay relief for cargo loss claim granted only on conditional pre-deposit pending appeal.

Remission of duty was examined for goods claimed to be lost, destroyed, abandoned, or pilfered after a vessel grounded in a storm. On a prima facie view, the facts did not establish loss, destruction, abandonment, or pilferage in the statutory sense, so full remission was not shown. However, considering the overall circumstances, conditional interim protection was granted against immediate recovery. The applicants were directed to deposit Rs. 4 lakhs within eight weeks, and upon deposit, waiver of the balance pre-deposit and stay of recovery were allowed pending the appeal.

---

---

Issues: Whether the applicants were entitled to remission of duty in respect of the goods allegedly lost, destroyed, abandoned, or pilfered after the vessel grounded, and whether waiver of pre-deposit and stay of recovery should be granted.

Analysis: The goods were stated to have been on board the vessel when it grounded during a storm, some quantity was salvaged, and certain goods were later said to have been stolen. The claimed remission was examined with reference to the statutory scope of remission for lost, destroyed, or abandoned goods, and the separate plea based on pilferage was also considered. On a prima facie view, the facts did not show that the goods were lost, destroyed, abandoned, or pilfered in the statutory sense. However, considering the totality of the circumstances, conditional relief against immediate recovery was found appropriate.

Outcome: The applicants were directed to deposit Rs. 4 lakhs within eight weeks, and on such deposit, waiver of the balance pre-deposit and stay of recovery were granted pending the appeal.

---