2001 (7) TMI 778

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..... ndent. [Order per : V.K. Agrawal, Member (T)]. This is an application filed by M/s. Winsome Yarn Ltd. for waiver of pre-deposit of customs duty amounting to Rs. 4,94,023/- demanded by the Commissioner of Customs, Chandigarh. 2. Shri Balbir Singh, learned Advocate, submitted that the applicant is 100% E.O.U., engaged in the manufacture of cotton yarn; that their premises is also registe .....

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..... ed Advocate, further, mentioned that the Dy. Commissioner also gave his finding that provisions of Section 23 of the Customs Act pertains to remmission of duty on goods destroyed prior to clearance for home consumption whereas in their case the goods were destroyed after they were issued for home consumption; that the Commissioner (Appeals) also upheld the Adjudication Order holding that the goods .....

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..... d by fire when it was kept in the bonded warehouse in the premises of the applicants. The goods kept in the warehouse cannot prima facie be considered to have been cleared for home consumption. Accordingly the learned Advocate has made out a strong prima facie case for waiver of pre-deposit of entire amount of duty demanded from them. We order accordingly and also stay the recovery of the entire a .....

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