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2024 (4) TMI 792 - AT - CustomsRemission of duty - Application of Section 23 - Whether the appellant are eligible for remission of duties in respect of duty free goods brought into SEZ and the same were destroyed in fire or otherwise - HELD THAT:- We find that subsequent to the passing of impugned order by the Adjudicating authority, in number of cases, it has been held that if the goods are destroyed in SEZ the duty involved on such destroyed goods can be remitted under the Customs Act. In the case of ONGC Petro Additions Ltd. Vs. CC- [2023 (12) TMI 530 - CESTAT AHMEDABAD], this Tribunal on the same legal issue that whether the goods destroyed in SEZ is eligible for remission of duty or otherwise. In view of the above decision, thee Tribunal has held that the goods destroyed in the SEZ is eligible for remission of duty in terms of Customs Act. However, the Adjudicating authority had no occasion to come across the aforesaid decision. Therefore, the matter needs to be remanded to decide a fresh. Thus, the impugned order is set aside. Appeal is allowed by way of remand to the adjudicating authority.
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