https://www.taxtmi.com/caselaws?id=49941 Goods destroyed in fire remained eligible for customs exemption where the notification covered loss or destruction not caused by the importer's wilful act, negligence or default. The police report, insurance settlement and Customs inspection supported the absence of such negligence, and the Department did not dislodge that finding. Non-insurance of the goods for customs duty, by itself, was not treated as negligence because the notification imposed no such condition. On that basis, duty was not leviable on the destroyed goods and the departmental challenge failed. en-us Fri, 22 Sep 2000 00:00:00 +0530 Wed, 18 Aug 2010 16:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49941 Goods destroyed in fire remained eligible for customs exemption where the notification covered loss or destruction not caused by the importer's wilful act, negligence or default. The police report, insurance settlement and Customs inspection supported the absence of such negligence, and the Department did not dislodge that finding. Non-insurance of the goods for customs duty, by itself, was not treated as negligence because the notification imposed no such condition. On that basis, duty was not leviable on the destroyed goods and the departmental challenge failed. Case-Laws Customs Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49941