2007 (2) TMI 12

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..... he bonded warehouse – Authority declared appellant is not covered under Section 23 of the CA and accordingly not entitle for benefit
[Order per] - Learned Counsel for the petitioner strenuously contended that though the Division Bench judgment was rendered in the context of Rule 147 of the Central Excise Rules, the Division Bench had not considered Section 23 of the Customs Act and that Divisio .....

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..... within the purview of Section 23, so as to have the benefit of remission in its favour. It is needless to say that the statutory provision has not, in any event, suggested the word 'theft' within its purview. The Section has been couched in a manner to the effect where it is shown to the satisfaction of the Assistant Collector of Customs that any imported goods have been lost or destroyed, at any .....

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..... he aid of the petitioner in the event of theft, in spite of repeated adjournments granted to argue the case that the incident of theft would come within the purview of the terminology 'lost', or 'destroyed', used in the section. 5. As the Counsel for the petitioner has not made out any case to sustain, this Court is not able to grant any relief in favour of the petitioner. There fore, this Writ P .....

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