9911796707
TMI Blog2000 (9) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the respondent was duly approved as 100% Export Oriented Unit by the Board of Approval and was issued a LOP dated 24-7-1991 for manufacture and export of readymade garments from NEPZ. They imported raw materials availing of the benefit of exemption from duty in terms of Notification 339/85-Cus., dated 21-11-1985, later superseded by Notification 133/94 as per the condition of which goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terials and finished goods lying unutilised, proposing recovery of duty on the above and proposing recovery of proportionate duty of Rs. 49,33,197.50 on the raw materials destroyed in the fire together with interest and proposing imposition of penalty on the respondents' unit as well as on its proprietor. The notice was adjudicated by the Commissioner of Customs who vide the impugned order dropped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mployee or agent and, therefore, not suitable for use in the production of goods or packaging within the zone". 3. The adjudicating authority has relied upon the police report that the electric short circuit was the cause of the fire and upon settlement of insurance claim which was made only after ruling out wilful negligence or default on the part of its Unit or employees or agents. He has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s correct in his finding that since there is no legal obligation on the part of the importer to get the goods insured for customs duty, failure to do so, does not amount to negligence for the purpose of holding that the imported goods are liable to duty. 4. In the light of the above, we see no legal infirmity in the order of the Commissioner and accordingly uphold the same and reject the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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