https://www.taxtmi.com/caselaws?id=759257 Goods destroyed by fire in an SEZ unit may qualify for remission of customs duty under Section 23 of the Customs Act, 1962, where destruction is by natural cause and the statutory conditions are met. The Tribunal noted that the appellant had not filed the required remission application with supporting documents before the competent authority, so the claim could not be decided on merits at that stage. The matter was therefore remanded to the adjudicating authority for fresh consideration of the remission request in accordance with law and after giving the appellant an opportunity to be heard. en-us Tue, 24 Sep 2024 00:00:00 +0530 Fri, 27 Sep 2024 08:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759257 Goods destroyed by fire in an SEZ unit may qualify for remission of customs duty under Section 23 of the Customs Act, 1962, where destruction is by natural cause and the statutory conditions are met. The Tribunal noted that the appellant had not filed the required remission application with supporting documents before the competent authority, so the claim could not be decided on merits at that stage. The matter was therefore remanded to the adjudicating authority for fresh consideration of the remission request in accordance with law and after giving the appellant an opportunity to be heard. Case-Laws Customs Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759257