9911796707
TMI Blog1991 (11) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... Two other Bs/E for warehousing of 1500 M. Tons and 2733.400 M. Tons were also filed by M/s. HPCL and M/s. IOCL respectively. The goods were discharged by pipeline into the tanks of M/s. BPCL M/s. IOCLs and through the tank lorries for M/s. HPCL. M/s. ICOL received 2383.832 M. Tons in their tanks as against their Into Bond B/E for 2733.400 M. Tons, M/s. BPCL, the appellants herein, received only 930.314 M. Tons as per their shore tanks out turn report as against the total quantity of 1100 M. Tons for which Into Bond B/E was filed. Thus in the discharge a total loss of 546.972 M. Tons was noticed, out of which, in the case of the appellants, the quantity short received was to the extent of 169.686 M. Tons. Duty was demanded on this shortage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, the report of the Committee only indicates the lapse on the part of the Boarding Master/BPC officer and Chief officer. The Boarding Master is from M/s. IOC and not from the appellants firm. In any case, even there had been any negligence on their part, the fact which is not disputed is that due to leakage in pipeline, they have received only a quantity of 930.314 M.Tons as against 1100 M.T. for which into Bond B/E was filed. The short receipt is on account of loss due to leakage in pipeline and they are entitled to remission of duty on this quantity under Sec. 23 of the Customs Act. 4. Shri Singh, the ld. JDR on the other hand, contended that the appellants have been totally negligent. Had they taken proper precaution as per the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper steps to arrest the leakage in time. All the same, it is evident that loss has occurred prior to the receipt of this quantity in the bonded shore tank. Such a loss has occurred mainly due to leakage in the pipeline. With this factual position, we are now to look into their claim for remission under Sec. 23 of the Customs Act, which reads as below : Remission of duty on lost, destroyed or abandoned goods - (1) Without prejudice to the provisions of Sec. 13, where it is shown, to the satisfaction of the Assistant Collector of Customs, that any imported goods have been lost, otherwise than as a result of pilferage, or destroyed, at any time before clearance for home consumption, the Assistant Collector of Customs shall remit the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act, as found in the Customs Bill, 1962. The relevant extracts are reproduced below: Clause 23 - sub-clause (1) replaces existing Sec. 122. Under the existing section remission of duty is permissible only, if goods are lost or destroyed by unavoidable accident or delay. Under the revised provision remission of duty may be allowed in all cases where goods are lost or destroyed whatever may be the reasons. Since cases of total loss or destruction cause considerable hardship, a generous approach is being made. Further, the new provision will specifically permit remission of duty not only in respect of warehoused goods as at present but also in respect of other goods which are cleared direct for home consumption. Importers will welcome t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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