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TMI Blog2008 (2) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... y, penalty and interest thereon in respect of goods for which a bond has been executed under Section 59 of the Customs Act, 1962. The facts in this case are that the respondent cleared a consignment of studded jewellery for export. The said clearance was escorted by the Custom Officer present in the premises. The said consignment, when it travelled out of factory premises, was looted/robbed and a Police case was registered. The said consignment was looted by an armed gang of seven persons as recorded in the FIR by the Police. These are undisputed facts. 4. It is the contention of the learned SDR that having imported raw materials namely Gold and Diamonds free of customs duty against a Bond for exporting the manufactured products, the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd attacking the persons carrying the jewellery. Neither the incidence of robbery nor the veracity of FIR recorded by police is in doubt. One of the robbers was arrested and a part of the consignment was also recovered by Police. Thus, the incident cannot be called pilferage, It was held by the CESTAT in Maini Granites Ltd. (supra) that Section 72(1)(d) is applicable only to goods, which are not accounted for in the warehouse and is not applicable when the goods are damaged in an accident while being removed to domestic area. In Koelernan India Pvt. Ltd. v. CCE (supra), the CESTAT held that Section 72 was not applicable to goods manufactured and cleared by a 100% EOU damaged during transportation from factory to the port of exportation as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 71; (b) where any warehoused goods have not been removed from a warehouse at the expiration of the period during which such goods are permitted under Section 61 to remain in a warehouse; (c) where any warehoused goods have been taken under Section 64 as samples without payment of duty; (d) where any goods in respect of which a bond has been executed under Section 59 and which have not been cleared for home consumption or exportation are not duly accounted for to the satisfaction of the proper officer, the proper officer may demand, and the owner of such goods shall forthwith pay, the full amount of duty chargeable on account of such goods together with all penalties, rent, interest and other charges payable in respect of such good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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