Duty Remission on Fire-Damaged Goods: Rule 49 Protects Against Unlawful Duty Demands; Commissioner's Order Overturned.

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Full Text of the Document

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....Remission of duty on the goods lost in fire accident - The position in law is very clearly stated in Rule 49 according to which duty is chargeable only on removal of the goods from factory premises or from an approved place of storage - no duty was demandable irrespective of what the insurance companies had done or not done. - There was no cause for demand of duty from appellant in the instant case - the Commissioner’s order is misconceived and incorrect in law as well as in fact - AT....