9911796707
TMI Blog2024 (9) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of various provisions goods under the SEZ Act, 2005 and SEZ Rules, 2006 - the subject goods for authorized operations not used thereby violating the said provisions - Seeking remission of customs duty - HELD THAT:- This Tribunal has taken a consistent view that in case of any destruction due to natural cause in the SEZ, the SEZ unit is entitled for the remission of duty in terms of Section 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the adjudicating authority for passing a fresh order after observance of principles of natural justice. X X X X Extracts X X X X X X X X Extracts X X X X ..... oyed in fire in SEZ units is not sustainable as SEZ is a deemed foreign territory, in this regard reliance is placed upon decision on the following judgments :- * PTI Industries Ltd vs. Commissioner of Customs, Ahmedabad - 2024 (6) TMI 203 - CESTAT Ahmedabad * ONGC Petro Additions Ltd vs. C. C, Ahmedabad -2023 (12) TMI 530 - CESTAT Ahmedabad * Satguru Polyfab Pvt Ltd vs. C.C, Kandla - 2011 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on by the Learned Commissioner due to which the same does not have application in the present case. 3. Shri P. Ganesan, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that this Tribunal has taken a consistent view that in case of any des ..... X X X X Extracts X X X X X X X X Extracts X X X X
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