https://www.taxtmi.com/caselaws?id=96343 Remission of duty under section 23 of the Customs Act, 1962 is available only where imported goods are lost or destroyed before an order for clearance for home consumption is made. The note states that the vessel had already been given out of charge on the bill of entry and duty had been paid before the fire occurred, so the goods were outside the statutory stage contemplated by section 23. On that basis, remission was not admissible and the claim failed. 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 duty under section 23 of the Customs Act, 1962 is available only where imported goods are lost or destroyed before an order for clearance for home consumption is made. The note states that the vessel had already been given out of charge on the bill of entry and duty had been paid before the fire occurred, so the goods were outside the statutory stage contemplated by section 23. On that basis, remission was not admissible and the claim failed. Case-Laws Central Excise Mon, 26 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96343