2005 (2) TMI 741

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....Order per : C. Satapathy, Member (T)]. - Heard both sides. This appeal relates to importation of white sugar from Mexico, which during the month of June, 1998 was damaged by sea water as a result of a severe cyclone. The damaged cargo was examined and declared unfit for human consumption. The damaged goods were destroyed and it is the claim of the appellants that figures shown in Surveyor's cert....

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....aka Power Corporation Ltd. v. CC - 2002 (143) E.L.T. 482 (S.C.) as relied in Tribunal's order in the case of TELCO Ltd. v. CC, Mumbai - 2003 (158) E.L.T. 640 (Tri. - Mum.) allows re-assessment through a refund claim. Moreover, in the instance case, there is no dispute that there was a cyclone and the imported goods were damaged, which were not delivered to the appellants. The duty amount, which wa....