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of The case involves a dispute u/s Customs Act regarding remission of duty for goods lost in a fire in an SEZ. The tribunal held that loss of goods in fire does not constitute non-utilization for authorized operations. Citing a similar case, it concluded that goods destroyed in a foreign territory are not subject to customs duty. The tribunal rejected the application of remission citing incorrect application of Customs Act provisions to SEZ Act. It found the demand for duty on entire stock post-fire unjustified, as evidence showed not all goods were destroyed. The impugned order was set aside, and the appeal was allowed.
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