https://www.taxtmi.com/caselaws?id=213935 Accidental destruction of duty-free goods in a Special Economic Zone by fire, where the incident is promptly reported and the shortage is explained, does not amount to unauthorised use or failure to account for the goods under the SEZ Rules. The customs duty foregone cannot be recovered on the footing that the goods were not put to intended authorised use when there is no evidence of removal or deliberate misuse. The applicable SEZ and customs procedure framework permits recovery only where duty-free goods are used for unauthorised operations or remain unaccounted for, and a fire accident does not meet that test. en-us Wed, 30 May 2012 00:00:00 +0530 Mon, 05 Aug 2013 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213935 Accidental destruction of duty-free goods in a Special Economic Zone by fire, where the incident is promptly reported and the shortage is explained, does not amount to unauthorised use or failure to account for the goods under the SEZ Rules. The customs duty foregone cannot be recovered on the footing that the goods were not put to intended authorised use when there is no evidence of removal or deliberate misuse. The applicable SEZ and customs procedure framework permits recovery only where duty-free goods are used for unauthorised operations or remain unaccounted for, and a fire accident does not meet that test. Case-Laws Customs Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213935