https://www.taxtmi.com/caselaws?id=83150 Goods destroyed by accidental fire after seizure and handover for safe custody were not liable to duty or value recovery because they were not shown to have been removed from the approved premises, and remission was supported where destruction resulted from natural causes. Confiscation of 58 bundles was upheld because the record did not convincingly explain the absence of identification marks or establish proper accounting. The alleged railway clearances were treated as clandestine removals, as the receipts could not be reliably correlated with the gate-passes. The penalty was maintained because the statutory records showed non-entry of finished goods and other confirmed illicit removals. en-us Tue, 08 Jul 1986 00:00:00 +0530 Mon, 11 Jul 2011 13:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83150 Goods destroyed by accidental fire after seizure and handover for safe custody were not liable to duty or value recovery because they were not shown to have been removed from the approved premises, and remission was supported where destruction resulted from natural causes. Confiscation of 58 bundles was upheld because the record did not convincingly explain the absence of identification marks or establish proper accounting. The alleged railway clearances were treated as clandestine removals, as the receipts could not be reliably correlated with the gate-passes. The penalty was maintained because the statutory records showed non-entry of finished goods and other confirmed illicit removals. Case-Laws Central Excise Tue, 08 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83150