2013 (7) TMI 131

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....e that the Applicant, M/s. Welspring Universal working as 100% EOU and are engaged in the manufacture and export of items like Welding machine tools, accessories etc. falling under chapters 82 and 84 respectively to the Central Excise Tariff Act, 1985. They applied for remission of duty stating that they had cleared a shipment comprising 340 Boxes of Cable Connectors, Electrode holder, Cylinder trolleys etc. for export to USA. These goods were stuffed in a 20 ft container and truck. The said container was hijacked/looted while in transit from factory to ICD, TKD, New Delhi. They had also lodged FIR with the Local Police Station and also informed the matter to their jurisdictional Central Excise Range Superintendent. The jurisdictional Centr....

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....to the said Rule 21 further provides that where such duty exceeds one lakh rupees but does not exceed five lakh rupees, the provisions of this rule shall have effect as if for the expression "Commissioner", the expression "Joint Commissioner of Central Excise or Additional Commissioner of Central Excise, as the case may be", has been substituted. The fact of the present case is that the goods have been lost by unavoidable accident at the time before their removal. 4.2 The goods have been lost in theft while in transit between the factory premises and the port of export where the customs documents were to be presented to the customs authority, i.e. ICD, Tughlakabad, New Delhi. The Applicant took all the precautions to ensure safe del....

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....ented to customs office. Therefore, in the facts and circumstances of the present case, the 'place of removal' is ICD, Tughlakabad, New Delhi, where export documents were to be presented to the customs authorities. Thus, the goods which were lost before reaching the customs office, are deemed to have been lost before their removal. Or, in other words, it can be said that the goods had not been removed within the meaning of Central Excise Act. 4.5 The goods in question were removed under bond for export. Loss of such goods in transit is deemed to have taken place within the factory. It has been held in the case of Tata Coffee Ltd. v. CCE, Hyderabad - 2007 (219) E.L.T. 551 (Tri.-Bang.) that destruction of goods while removed from job ....