1998 (6) TMI 311

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..... Gowri Shankar, Member (T)]. The appellant imported a consignment of spindle oil. The entire quantity of this oil was lost due to the fact that the barge which was transporting the goods from the tanker in which they were imported to the shore sank in a cyclone. The importer sought remission under sub-section (1) of Section 23 of the Customs Act, 1962 of the goods. In the order impugned in t .....

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..... provides for remission of duty on imported goods which have been lost (otherwise than as a result of pilferage) or destroyed at any time before clearance for home consumption. The Commissioner s action in importing into sub-section (1) of Section 23 the provision of sub-section (1) of Section 22 is unsustainable. The conditions specified in Section 23(1) are satisfied in this case. The goods have .....

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