https://www.taxtmi.com/caselaws?id=1239 Imported goods alleged to have been stolen from a bonded warehouse were held not to fall within Section 23 of the Customs Act, 1962, because remission is available only where goods are shown to the satisfaction of the Assistant Collector to have been lost or destroyed before clearance for home consumption. The Court declined to extend that language to theft, noting that the provision does not refer to stolen goods and that the facts did not bring the case within its scope. A prior Division Bench ruling under a different rule was also found inapplicable to remission under Section 23. en-us Mon, 26 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1239 Imported goods alleged to have been stolen from a bonded warehouse were held not to fall within Section 23 of the Customs Act, 1962, because remission is available only where goods are shown to the satisfaction of the Assistant Collector to have been lost or destroyed before clearance for home consumption. The Court declined to extend that language to theft, noting that the provision does not refer to stolen goods and that the facts did not bring the case within its scope. A prior Division Bench ruling under a different rule was also found inapplicable to remission under Section 23. Case-Laws Customs Mon, 26 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1239