Accidental factory fire and duty remission: remission cannot be denied on conjecture, but insurance double benefit must be checked.

Destroyed excisable goods lost in a factory fire were treated as having been lost in an unavoidable accident where forensic and police material indicated a short circuit, the insurance claim was settled as a fire loss, and there was no evidence of sabotage. On that basis, remission of duty could not be refused merely because adequate fire-prevention equipment was not proved. The remission issue nevertheless had to be re-examined to ensure the duty element had not already been recovered through insurance compensation, so double benefit was excluded and the matter was remanded for reconsideration on that limited condition.

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Issues: Whether the fire in the factory was an unavoidable accident so as to justify remission of duty on the destroyed goods.

Analysis: The fire was supported by the forensic laboratory report indicating short circuit, the police investigation concluded on that basis, and the insurance claim was settled treating the as a fire accident. In the absence of any allegation of sabotage, the denial of remission solely on the ground that adequate fire-prevention equipment was not proved could not be sustained. Remission, however, had to be examined along with the question whether the duty element had already been received as insurance compensation.

Conclusion: The fire was an unavoidable accident and remission was required to be considered, subject to verification that the appellant had not already received the duty element from the insurer.

Final Conclusion: The matter was sent back for reconsideration of remission on the stated condition, so the appellant obtained a partial substantive relief.

Ratio Decidendi: Where destroyed excisable goods are lost in an accidental fire supported by contemporaneous evidence and there is no proof of sabotage, remission of duty cannot be denied merely on conjectures about fire-prevention arrangements, though double benefit through insurance must be excluded.

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