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    <title>Liability of Excise duty</title>
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    <description>Where goods meant for export are damaged before shipment and duty was denied in bond, the exporter should receive the damaged goods into factory premises after completing FIR formalities and submit an application with all relevant documents (FIR, ARE-1, export invoice, insurance claim details) to claim duty forgone. Concurrently, the exporter should apply for remission of duty and cite relevant precedents while pursuing the insurance claim.</description>
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