Remission of Duty Granted u/s 23 of Customs Act for Destroyed Coconut Milk Not Meeting Shelf Life.

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Full Text of the Document

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....Remission of duty - section 23 of Customs Act, 1962 - goods destroyed while in custody of the custodian - coconut milk - goods were not in compliance with the shelf life prescription - It was incumbent upon the original authority to have ordered remission of duty along with the order of destruction - Demand set aside.....