2001 (3) TMI 507

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...., DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal is against the order of Commissioner (Appeals) who has rejected the claim of remission of duty filed under Section 23 of the Customs Act, 1962 on a vessel imported for breaking, on the ground that it was an admitted position that duty was paid on 7-6-1994 and on the same day, out of Customs charge order was given on ....

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....h as, it was in the port trust premises and port trust charges was paid on 13-6-1994 and the vessel was not shifted out to the break yard for dismantling purposes. He submits that lot of inflammable materials like wooden structures etc. were totally lost and there was considerable depreciation in the value of the imported goods and the remission claim is supported by the insurance survey reports a....