2000 (9) TMI 113

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....alasundaram, Member (J)]. - The brief facts of the case are that the respondent was duly approved as 100% Export Oriented Unit by the Board of Approval and was issued a LOP dated 24-7-1991 for manufacture and export of readymade garments from NEPZ. They imported raw materials availing of the benefit of exemption from duty in terms of Notification 339/85-Cus., dated 21-11-1985, later superseded by ....

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....ssued for confiscation of stock of non-duty paid raw materials and finished goods lying unutilised, proposing recovery of duty on the above and proposing recovery of proportionate duty of Rs. 49,33,197.50 on the raw materials destroyed in the fire together with interest and proposing imposition of penalty on the respondents' unit as well as on its proprietor. The notice was adjudicated by the Comm....

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.... wilful act or negligence or default of the importer, his employee or agent and, therefore, not suitable for use in the production of goods or packaging within the zone". 3. The adjudicating authority has relied upon the police report that the electric short circuit was the cause of the fire and upon settlement of insurance claim which was made only after ruling out wilful negligence or default....