2007 (2) TMI 12

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....endered in the context of Rule 147 of the Central Excise Rules, the Division Bench had not considered Section 23 of the Customs Act and that Division Bench judgment has been considered by the authorities below, including CEGAT, to come to the conclusion that the petitioner is not entitled to the remission under Section 23 of the Customs Act. 2. I have heard the argument of the learned Counsel for....

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....o the effect where it is shown to the satisfaction of the Assistant Collector of Customs that any imported goods have been lost or destroyed, at any time before clearance for home consumption, the Assistant Collector of Customs shall remit the duty on such goods. The terminology used in the provision 'lost' or 'destroyed' is not applicable to the facts of the present case, as it is stated that the....