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    <title>2001 (8) TMI 157 - CEGAT, COURT NO. IV, NEW DELHI</title>
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    <description>The Tribunal held that remission of duty is available under Section 23 of the Customs Act for imported goods damaged in a fire while stored in a bonded warehouse before clearance for home consumption. The appeal by M/s. Winsome Yarn Ltd., an E.O.U. engaged in yarn manufacturing, was allowed, setting aside the duty demand confirmed by the Dy. Commissioner. The Tribunal found that the goods were destroyed before clearance for home consumption, thus ruling in favor of the Appellants and granting duty remission in this case.</description>
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    <pubDate>Mon, 20 Aug 2001 00:00:00 +0530</pubDate>
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      <description>The Tribunal held that remission of duty is available under Section 23 of the Customs Act for imported goods damaged in a fire while stored in a bonded warehouse before clearance for home consumption. The appeal by M/s. Winsome Yarn Ltd., an E.O.U. engaged in yarn manufacturing, was allowed, setting aside the duty demand confirmed by the Dy. Commissioner. The Tribunal found that the goods were destroyed before clearance for home consumption, thus ruling in favor of the Appellants and granting duty remission in this case.</description>
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