https://www.taxtmi.com/caselaws?id=751611 The Tribunal set aside the impugned order and allowed the appeal, granting the appellant remission of customs duty for goods destroyed by fire in the SEZ, under the Customs Act. The case was remanded to the adjudicating authority for fresh consideration, as the original decision failed to consider relevant judgments and the absence of negligence by the appellant. The Tribunal emphasized that remission provisions under Section 23 of the Customs Act apply automatically and do not contradict the SEZ Act. The decision clarifies the appellant's eligibility for duty remission in such circumstances. en-us Fri, 19 Apr 2024 00:00:00 +0530 Fri, 19 Apr 2024 21:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751611 The Tribunal set aside the impugned order and allowed the appeal, granting the appellant remission of customs duty for goods destroyed by fire in the SEZ, under the Customs Act. The case was remanded to the adjudicating authority for fresh consideration, as the original decision failed to consider relevant judgments and the absence of negligence by the appellant. The Tribunal emphasized that remission provisions under Section 23 of the Customs Act apply automatically and do not contradict the SEZ Act. The decision clarifies the appellant's eligibility for duty remission in such circumstances. Case-Laws Customs Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751611