2004 (3) TMI 551

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JDR, for the Respondent. [Order]. - The dispute in the instant appeal relates to admissibility of refund of customs duty claimed by the appellants. The lower authorities rejected the claims. Hence the instant appeals before the Tribunal. 2. Heard both sides. 3. The claims for refund arose on account of the fact that, though the goods were initially permitted to be cleared on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 27(1)(a)/27 (1)(b) of the Customs Act, 1962 claiming that the goods were destroyed by fire in CFS Mulund Warehouse. The claims were rejected on the ground that, the claim is not supported either by the provisions of Section 22, 23 or 27 of the Act. 5. Heard both sides. 6. It is an admitted position that, the goods were assessed to duty and the said duty was paid by the appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... assessment. In that situation the order for clearance having remained in suspension, the character of the goods continues to be, as if, the goods were not ordered to be cleared. Hence the loss of goods having occurred before the clearance of goods, the appellants are rightfully entitled to the claims of refund, as the payment of customs duty on such "goods" is erroneous. The payment of customs du....