2024 (4) TMI 792

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....in fire or otherwise. 2. Shri Ashok Dhingra Learned Counsel with Ms. Sonia Gupta Advocate and Shri Samarth Katare Advocate appearing on behalf of the appellant made a detailed submission in the form of synopsis filed on 19th December, 2023 wherein he placed reliance on the following judgments:- Supdt. of Taxes, Dhubri and Ors. Vs. Onkarmal Nathmal Trust and Ors [MANU/SC/0265/1975] UOI Vs. Cus. & C. Ex. Settlement Commission, Kolkata [2010 (254) ELT 647 (Bom HC)) Laxai Avanti Life Sciences Pvt. Ltd. Vs. CCE [2017 (350) ELT 443 (Tr)) Peckay International Pvt. Ltd. Vs. UOI (2022 (382) ELT 497 (Bom HC)] Satguru Polyfab Pvt. Ltd. Vs. CC [2011 (267) ELT 273 (Tr.)) Sami Labs Ltd. Vs. CC (200....

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....ly beyond the control of the appellant. Therefore, the allegation that the appellant have not taken the proper precaution to avoid fire incident is absolutely baseless and imaginary. Moreover, is the appellant who has to be most careful about their goods as it is not only the duty but the huge stake of value of the goods is involved. Therefore, It cannot be imagined that the appellant was careless and negligent due to which fire incidence has taken place, It is also fact that the extensive survey was conducted by the survey officer for the insurance purpose However there is no such inspection or analysis done by the Customs department to arrive at a conclusion that the appellant have not taken the proper precaution. 4.1 We find tha....