Remission of duty requires loss or destruction before home clearance; post-clearance fire does not qualify.

Remission of duty under section 23 of the Customs Act, 1962 is available only where imported goods are lost or destroyed before an order for clearance for home consumption is made. The note states that the vessel had already been given out of charge on the bill of entry and duty had been paid before the fire occurred, so the goods were outside the statutory stage contemplated by section 23. On that basis, remission was not admissible and the claim failed.

---

---

Issues: Whether remission of duty under section 23 of the Customs Act, 1962 was admissible when the imported vessel was destroyed by fire only after the proper officer had passed the out of charge order for home clearance.

Analysis: Section 23 permits remission only where imported goods are lost or destroyed before an order for clearance for home consumption is made. The vessel had already been subjected to out of charge on the bill of entry and duty had been paid before the fire occurred. On those facts, the goods were no longer within the stage contemplated by section 23 for grant of remission.

Conclusion: Remission of duty was not admissible and the claim failed.

Ratio Decidendi: Remission under section 23 of the Customs Act, 1962 is available only if loss or destruction occurs before home clearance is ordered; once out of charge is granted, subsequent destruction does not entitle the importer to remission.

---