https://www.taxtmi.com/caselaws?id=73001 Rule 196 allowed remission only where excisable goods were lost or destroyed by an unavoidable accident during transport. Misplacement of a railway wagon was treated as a traceable administrative lapse, not an unavoidable accident, because it did not show that the goods were lost beyond the transporter's control in the manner required by the rule. The consignee, while the goods remained with the Railway authorities, was not the custodian for this purpose. A theft-based precedent was held inapplicable on the facts, and the claim for remission or non-liability to duty failed. en-us Fri, 19 Jun 1987 00:00:00 +0530 Thu, 26 May 2011 14:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73001 Rule 196 allowed remission only where excisable goods were lost or destroyed by an unavoidable accident during transport. Misplacement of a railway wagon was treated as a traceable administrative lapse, not an unavoidable accident, because it did not show that the goods were lost beyond the transporter's control in the manner required by the rule. The consignee, while the goods remained with the Railway authorities, was not the custodian for this purpose. A theft-based precedent was held inapplicable on the facts, and the claim for remission or non-liability to duty failed. Case-Laws Central Excise Fri, 19 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73001