2024 (9) TMI 1501

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....he Appellant Shri P. Ganesan, Superintendent (AR) for the Respondent ORDER The appellant has a manufacturing unit in Dahej, SEZ for production of Diet Chlorophenol, Diet Campa, etc. Two blast and fire incidents took place at factory premises on 03.06.2020 and 22.08.2020 wherein the imported goods on which the duty was foregone were destroyed. The case against the appellant is that they ha....

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....ner of Customs, Ahmedabad - 2024 (6) TMI 203 - CESTAT Ahmedabad • ONGC Petro Additions Ltd vs. C. C, Ahmedabad -2023 (12) TMI 530 - CESTAT Ahmedabad • Satguru Polyfab Pvt Ltd vs. C.C, Kandla - 2011 (267) ELT 273 (Tri.-Ahmd) • Arihant Studes Ltd vs. Commissioner of Central Excise , Ghaziabad- 2016 (332) ELT 827 (Tri. Del) • Jindal International vs....

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....ndent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that this Tribunal has taken a consistent view that in case of any destruction due to natural cause in the SEZ, the SEZ unit is entitled for the remission of duty in terms of Section 23 of Customs Act, 1962....