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Issues: Importation of damaged white sugar, refund of duty, reliance on previous court decisions, re-assessment through a refund claim, verification of actual quantity lost in cyclone.
In the case regarding the importation of damaged white sugar from Mexico due to a severe cyclone, the appellants claimed a refund of duty paid for the damaged goods. The damaged cargo was deemed unfit for human consumption and destroyed. The appellants provided certificates from the Surveyor and the Traffic Manager of Kandla Port Trust, along with a certificate from the National Insurance Corporation to support their claim. The original authority granted the refund, but the Commissioner (Appeals) overturned this decision, citing a previous Supreme Court judgment and stating that the appellants did not seek remission of duty or file an appeal against the initial assessment order. The Appellate Tribunal noted a Supreme Court decision and a Tribunal order allowing re-assessment through a refund claim, emphasizing that in this case, the imported goods were damaged by a cyclone and not delivered to the appellants. Therefore, the duty paid prior to the damage needed to be proportionately refunded since the full quantity on which duty was paid was not received. The Tribunal set aside the order-in-appeal and remanded the matter to the original authority for verification of the actual quantity of imported goods lost and damaged in the cyclone. The appeal was allowed by way of remand, with the operative portion of the order pronounced in court on 21-2-2005.
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