MOUNT SHIVALIK BREWERIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The short question falling for consideration in the present writ petition is whether the petitioner is entitled to remission of Customs duty paid on the goods imported by it, after an order for clearance for home consumption had been passed but the goods were destroyed in fire before these could actually be cleared from the bonded warehouse.

(2.) To appreciate the rival submissions, a brief reference to the background facts would be necessary. These are : The petitioner is engaged in the manufacture of beer. In August, 1975 it imported through the State Trading Corporation, Ballots of Brewery Hops of Czechoslovakian origin. The said Brewery Hops, which are stated to be of extremely delicate and perishable nature, arrived at Bombay Port on 27th August, 1975 and actually landed at the port for discharge on 1st September, 1975. The customs examination took place on 10th September, 1975 and on 17th September, 1975 the goods were removed to the uncleared goods warehouse maintained by the Bombay Port Trust at Indira Dock, Bombay under the custody of the proper officer. On 23rd September, 1975, the petitioner paid the Customs duty of Rs. 1,72,533.60 levied by the Assistant Collector of Customs, Bombay on the consignment. However, before the goods could be cleared from the bonded warehouse, a fire broke out in the uncleared goods warehouse on the morning of 24th September, 1975 and the entire consignment was destroyed in the fire, along with other goods stored therein.

(3.) The Bombay Port Trust issued a certificate on 21st January, 1976 to the effect that the said packages were destroyed in fire on 24th September, 1975. The Survey Settling Syndicate, Bombay also carried out their survey of the debris on 5th March, 1976 and vide their report dated 10th March, 1976 opined that the entire consignment was totally and completely damaged in the fire.