https://www.taxtmi.com/caselaws?id=424535 Export goods cleared under bond and examined by customs were destroyed by fire in a customs-notified warehouse before actual export. The analysis states that, because the warehouse qualified as a place of removal and the goods were satisfactorily accounted for, the destruction was treated as occurring before removal under the Central Excise framework. On that basis, Rule 21 remission was available for loss by unavoidable accident, and the absence of proof of export did not defeat relief where there was no diversion of the goods. The remission refusal and corresponding duty demand were therefore unsustainable. en-us Thu, 23 Jun 2022 00:00:00 +0530 Fri, 17 Feb 2023 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424535 Export goods cleared under bond and examined by customs were destroyed by fire in a customs-notified warehouse before actual export. The analysis states that, because the warehouse qualified as a place of removal and the goods were satisfactorily accounted for, the destruction was treated as occurring before removal under the Central Excise framework. On that basis, Rule 21 remission was available for loss by unavoidable accident, and the absence of proof of export did not defeat relief where there was no diversion of the goods. The remission refusal and corresponding duty demand were therefore unsustainable. Case-Laws Central Excise Thu, 23 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424535