Assessee is eligible for remission of duty in respect of goods cleared for export under bond but which were destroyed at port before same could be exported

Assessee is eligible for remission of duty in respect of goods cleared for export under bond but which were destroyed at port before same could be exported https://www.taxtmi.com/article/detailed?id=5926 Remission of duty applies where goods cleared for export under bond are destroyed before removal; for export clearances under bond the place of removal extends to the port of shipment, ownership and duty liability continue until the load port, and export procedures require duty if goods are not exported, therefore destruction at port is treated as before removal and meets the condition for remission. en-us Sat, 29 Nov 2014 11:01:09 +0530 Sat, 29 Nov 2014 11:01:09 +0530 TaxTMI RSS Generator Assessee is eligible for remission of duty in respect of goods cleared for export under bond but which were destroyed at port before same could be exported https://www.taxtmi.com/article/detailed?id=5926 Remission of duty applies where goods cleared for export under bond are destroyed before removal; for export clearances under bond the place of removal extends to the port of shipment, ownership and duty liability continue until the load port, and export procedures require duty if goods are not exported, therefore destruction at port is treated as before removal and meets the condition for remission. Articles Central Excise Sat, 29 Nov 2014 11:01:09 +0530 https://www.taxtmi.com/article/detailed?id=5926