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TMI Blog2014 (12) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... l has also examined the provisions of Section 23 of Customs Act that it is against the provisions embedded in Customs Act - Held that:- In that process, there appears to have been a loss of 51.971 M.Ts. which works out to 0.58% of the total quantity imported. When the importer made a request to the department claiming remission, the authorities did not dispute the transactions narrated above. In fact, in their reply dated 14-8-2002, they have admitted all the transactions and had also stated that it is difficult for the supervising officer to exactly pin point the quantity precisely as there is always a possibility of oil remaining in the pipeline during the Preventive Officer’s inspection. Tribunal, after considering the factual situation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Customs, Chennai, by his reply dated 14-8-2012, while denying remission of duty, has stated that many transactions, viz. sale, transfer from tank to tank and re-export, have taken place on different dates and therefore, it was difficult for the supervising officers to exactly pin point the exact quantity involved in such transactions and further, it was stated that there was always a possibility of oil remaining in the pipeline during the Preventive officer s inspection which could have been brought to the notice subsequently. Aggrieved by such denial of remission, the importer filed an appeal before the Commissioner of Customs (Appeals). 2. The First Appellate Authority rejected the importer s appeal by an order dated 29-8-2003. Aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the importer under Section 23(1) of the Customs Act is to seek for remission in case where any imported goods had been lost or destroyed at the time of clearance for home consumption otherwise than as a result of pilferage. The explanation given by the importer is that they imported 8944.149 M.Ts. of RBD Palmolein and they were stored in various private bonded warehouses during the months of November and December 2001. Out of the total quantity imported, 400.000 M.Ts. was sold to one M/s. Alegendra Pharma Pvt. Ltd. from Tank No: Oswal - 11 and 850.000 M.Ts, was sold to M/s. Alegendra Polymers Pvt. Ltd. from Oswal-5 under Bond Transfer Agreement and the balance quantity of 155.000 M.Ts. available in Oswal-5 had been transferred to Oswal-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pervision and in the presence of Customs officials. In that process, there appears to have been a loss of 51.971 M.Ts. which works out to 0.58% of the total quantity imported. When the importer made a request to the department claiming remission, the authorities did not dispute the transactions narrated above. In fact, in their reply dated 14-8-2002, they have admitted all the transactions and had also stated that it is difficult for the supervising officer to exactly pin point the quantity precisely as there is always a possibility of oil remaining in the pipeline during the Preventive Officer s inspection. 5. In such circumstance, the Tribunal, after considering the factual situation, was satisfied that the explanation given by the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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