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    <title>2010 (4) TMI 436 - CESTAT, NEW DELHI</title>
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    <description>The tribunal allowed the appeal for remission of duty on damaged tableware/kitchenware due to heavy rain. The appellant&#039;s claim was accepted as the tribunal found that the goods were destroyed by heavy rain, and the appellant had taken reasonable precautions. The delay in informing the department was justified, and no duty liability arose as the damaged goods were not cleared. Precedents supporting remission claims in similar circumstances were considered, leading to the tribunal setting aside the rejection and granting the appeal with any consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77934</link>
      <description>The tribunal allowed the appeal for remission of duty on damaged tableware/kitchenware due to heavy rain. The appellant&#039;s claim was accepted as the tribunal found that the goods were destroyed by heavy rain, and the appellant had taken reasonable precautions. The delay in informing the department was justified, and no duty liability arose as the damaged goods were not cleared. Precedents supporting remission claims in similar circumstances were considered, leading to the tribunal setting aside the rejection and granting the appeal with any consequential relief.</description>
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