https://www.taxtmi.com/caselaws?id=45999 The Court ruled in favor of the Revenue, dismissing the claim for remission of duty under Section 23 of the Customs Act. Despite severe damage to imported goods, the Court held that the right to seek remission for destroyed goods is limited to instances where destruction occurs before clearance for home consumption, which was not proven in this case. The Court emphasized the requirement for Customs notification of destruction before clearance and highlighted the need to establish damage or destruction prior to clearance as a prerequisite for any remission claim. en-us Wed, 23 Aug 2000 00:00:00 +0530 Thu, 15 Jul 2010 11:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45999 The Court ruled in favor of the Revenue, dismissing the claim for remission of duty under Section 23 of the Customs Act. Despite severe damage to imported goods, the Court held that the right to seek remission for destroyed goods is limited to instances where destruction occurs before clearance for home consumption, which was not proven in this case. The Court emphasized the requirement for Customs notification of destruction before clearance and highlighted the need to establish damage or destruction prior to clearance as a prerequisite for any remission claim. Case-Laws Customs Wed, 23 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45999