9911796707
TMI Blog2005 (9) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S. Nagaraj, learned Advocate appeared for the appellants and Shri R.N. Viswanath, learned SDR appeared for the Respondent. 4. We have gone through the records of the case carefully. The appellants are manufacturers of 'Laminated Wood Panels' out of imported raw materials like resin impregnated paper and plywood. The imported goods were stored in the Private Bonded Warehouse under Section 61 of the Customs Act, 1962. Unfortunately the imported goods got damaged even before their clearance from warehouse but after the expiry of the initial warehousing period. The Original authority held that once the warehousing period is expired, Section 61 read with provisions of Section 72(b) of the Customs Act would operate. Consequently he demande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BS Gramophone Records & Tapes (India) Ltd., v. Collector of Customs [1991 (54) E.L.T. 399 (T)], the Tribunal has held that when the goods continue to remain in a warehouse notwithstanding the expiry of the warehousing period, they must be deemed to be goods stored in the warehouse or in other words 'warehoused goods'. The above judgment has been approved by the Hon'ble Apex Court by dismissing the Civil Appeal filed by the Department [1996 (87) E.L.T. A133]. It was also pointed out that the Five Members Bench of the Tribunal in the case of Indian Oil Corporation v. Collector of Customs, Bombay [1985 (21) E.L.T. 881 (T-LB.)] has held that the application of Section 23 of the Customs Act, 1962 is not confined to the goods which are cleared di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of warehousing. The learned Advocate invited our attention to the decision of the High Court of Gujrat rendered in the case of Parsan Brothers v. Union of India [2005 (68) RLT 113 (Guj.)] wherein the Court had occasion to interpret the Section 23 of the Customs Act. In that case, the court made the following observations :- "12. Applying the aforesaid legal position to the facts of the case, it is apparent that the imported goods have been lost so far as petitioner is concerned. The imported goods i.e. 823 cases of beer have deteriorated to such an extent they cannot be recovered. There is deprivation, namely, the petitioner is totally deprived of goods; though the containers may or may not have any scrap value, the contents have become ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Goods have been imported. (ii) It is found that the imported goods have either been lost or destroyed. (iii) The above mentioned loss of destruction was noticed before clearance for home consumption. If all the above conditions are fulfilled, Section 23 (1) enables the Assistant Commissioner/Deputy Commissioner to remit the duty on such goods. In the present case, the following are undisputed facts. The goods were imported and warehoused in the warehouse. In other words they had not been cleared for home consumption. It was found that the goods were destroyed even before they were cleared for home consumption from the warehouse. The appellant applied for remission of duty. Thus we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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