https://www.taxtmi.com/caselaws?id=45260 Warehoused imported goods that were totally destroyed by fire before clearance did not justify retention of provisional customs duty. Because the secondhand synthetic clothes never reached the stage of import into India on the strength of the warehoused goods, there was no basis for further survey or continued levy after destruction. The petitioner was therefore entitled to a full refund of the provisional duty, and the refund was to be made without deduction of warehouse rent. en-us Mon, 26 Jul 1999 00:00:00 +0530 Fri, 09 Jul 2010 15:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45260 Warehoused imported goods that were totally destroyed by fire before clearance did not justify retention of provisional customs duty. Because the secondhand synthetic clothes never reached the stage of import into India on the strength of the warehoused goods, there was no basis for further survey or continued levy after destruction. The petitioner was therefore entitled to a full refund of the provisional duty, and the refund was to be made without deduction of warehouse rent. Case-Laws Customs Mon, 26 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45260