https://www.taxtmi.com/caselaws?id=46655 The Court held that the petitioner was entitled to remission of Customs duty paid on goods destroyed in a fire before clearance from the bonded warehouse. The Court emphasized that until physical delivery to the importer, goods remain in Customs custody, and duty remission applies if goods are lost or destroyed before physical clearance for home consumption. The writ petition was allowed, directing the refund of Customs duty paid by the petitioner, highlighting the entitlement to remission under Section 23 of the Act. en-us Tue, 07 Jan 2003 00:00:00 +0530 Fri, 23 Jul 2010 11:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46655 The Court held that the petitioner was entitled to remission of Customs duty paid on goods destroyed in a fire before clearance from the bonded warehouse. The Court emphasized that until physical delivery to the importer, goods remain in Customs custody, and duty remission applies if goods are lost or destroyed before physical clearance for home consumption. The writ petition was allowed, directing the refund of Customs duty paid by the petitioner, highlighting the entitlement to remission under Section 23 of the Act. Case-Laws Customs Tue, 07 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46655