https://www.taxtmi.com/caselaws?id=217054 The High Court upheld the Tribunal's decision to grant remission of customs duty to the assessee following a fire accident that destroyed imported goods. The Court dismissed the revenue's appeal, emphasizing that the legal requirements for remission under Section 23 of the Customs Act were met, despite discrepancies in figures and other extraneous factors considered by the Commissioner. The Court found the Tribunal's interpretation of the law to be correct, setting aside the Commissioner's order and ruling in favor of the assessee. en-us Thu, 11 Aug 2011 00:00:00 +0530 Tue, 11 Sep 2012 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217054 The High Court upheld the Tribunal's decision to grant remission of customs duty to the assessee following a fire accident that destroyed imported goods. The Court dismissed the revenue's appeal, emphasizing that the legal requirements for remission under Section 23 of the Customs Act were met, despite discrepancies in figures and other extraneous factors considered by the Commissioner. The Court found the Tribunal's interpretation of the law to be correct, setting aside the Commissioner's order and ruling in favor of the assessee. Case-Laws Customs Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217054