Customs Duty Demand Challenged Due to Unaddressed Remission Request Following Loss of Goods; Show Cause Notice Prematurely Issued.

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....Demand of Customs Duty - loss of goods and remission of Customs duty - once the appellant have written letter for loss of their goods and remission of duty, without any decision on their request by the Commissioner of Customs JNPT, both the lower authorities should not have proceeded with deciding a Show cause notice.....