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of The appellants, a customs warehousing station, faced a fire incident resulting in the loss of certain goods. The customs duty amount on the lost goods was paid by the appellants. However, the proceedings aimed to recover interest and penalty on the duty amount under the Warehousing (Custody and Handling of Goods) Regulation 2016. The key points are: destruction/loss due to fire cannot be treated as removal u/ss 71 and 73A of the Customs Act, 1962, as there was no illicit physical removal. Regulation 4(c) of the Customs Warehousing Regulation, 2016, requiring an undertaking from the warehouse keeper, is not applicable as the Commissioner of Customs did not incur any liability. Section 73A applies only when goods are physically removed improperly, not in cases of loss due to fire or natural causes. Hence, the provisions of Section 73A and Regulation 4 cannot be invoked to recover duty, interest, or impose penalties in cases of loss due to fire within a bonded warehouse. The impugned order demanding interest and penalty was set aside by the Appellate Tribunal.
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