2001 (8) TMI 157

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.... (T)]. - In this appeal filed by M/s. Winsome Yarn Ltd. the issue involved is whether remission of duty is available under Section 23 of the Customs Act in respect of imported goods which were kept in warehouse and got damaged in fire. 2. Shri Balbir Singh, learned Advocate, submitted that the Appellants are 100% E.O.U. engaged in the manufacture of yarn; that their premises is registered as a ....

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....e provisions of Section 23 of the Customs Act pertains to remission of duty on goods destroyed prior to clearance for home consumption whereas in the Appellants' case the goods had suffered destruction only after they were issued for home consumption; that the Commissioner (Appeals) also under the impugned Order upheld the Adjudication Order holding that the goods were damaged in fire subsequent t....

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....ion No. 13/81-Cus. and the Appellants had not exported goods manufactured out of the imported material the duty is chargeable from them. 4. We have considered the submissions of both the sides. The admitted fact in the present matter is that fibre was damaged in fire when it was kept in the bonded warehouse in the premises of the Appellants. We agree with the submissions of the learned Advocate....