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Customs - Highlights / Catch Notes

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Remission of duty - failure to fulfill export obligation - ...


Duty Remission Granted for Destroyed Goods in Bonded Warehouse; Export Obligation Not Fulfilled Due to Fire.

March 10, 2017

Case Laws     Customs     AT

Remission of duty - failure to fulfill export obligation - re-warehoused goods in the bonded premises got burnt and were completely destroyed - It would be meaningless to call upon the assessee who has lost the goods imported, to pay the duty and then request for remission of the same - AT

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