https://www.taxtmi.com/caselaws?id=345170 The Tribunal allowed the appeal, setting aside the ruling in favor of the Revenue and restoring the order for remission of duties on goods cleared for export but not exported due to an accident. The decision was based on legal precedent established by a Larger Bench regarding duty liability extension up to the load port for goods cleared under ARE-1 for export under Bond, allowing for remission under exceptional circumstances if goods are destroyed before export. The Tribunal emphasized that the port of shipment constitutes the "place of Removal" for export cases, making the appellant eligible for duty remission. en-us Mon, 12 Jun 2017 00:00:00 +0530 Tue, 11 Jul 2017 07:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345170 The Tribunal allowed the appeal, setting aside the ruling in favor of the Revenue and restoring the order for remission of duties on goods cleared for export but not exported due to an accident. The decision was based on legal precedent established by a Larger Bench regarding duty liability extension up to the load port for goods cleared under ARE-1 for export under Bond, allowing for remission under exceptional circumstances if goods are destroyed before export. The Tribunal emphasized that the port of shipment constitutes the "place of Removal" for export cases, making the appellant eligible for duty remission. Case-Laws Central Excise Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345170