https://www.taxtmi.com/caselaws?id=96343 Remission of customs duty for imported goods lost or destroyed is available only where the loss occurs before an order for home clearance. Once the proper officer grants out-of-charge clearance on the bill of entry and duty has been paid, the goods fall outside the stage contemplated for remission. Destruction of an imported vessel by fire after out-of-charge clearance therefore does not entitle the importer to remission of duty. en-us Mon, 26 Mar 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96343 Remission of customs duty for imported goods lost or destroyed is available only where the loss occurs before an order for home clearance. Once the proper officer grants out-of-charge clearance on the bill of entry and duty has been paid, the goods fall outside the stage contemplated for remission. Destruction of an imported vessel by fire after out-of-charge clearance therefore does not entitle the importer to remission of duty. Case-Laws Central Excise Mon, 26 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96343