PROVENANCE FOOD PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal by the assessee raises substantial questions of law. We have perused the order passed by the Commissioner of Central Excise and Customs, Nashik. In Para 4.6 and 4.7, at running Page No. 72 and 72 of its order the Commissioner held as under:--

(2.) The substantial questions of law are as under:--

(3.) We have heard Mr. Desai, learned Senior Counsel appearing on behalf of the appellant and Mr. Jetly appearing on behalf of the revenue. With their assistance, we have carefully perused the Memo of Appeal and all the orders impugned in this appeal. The appellant is supposed to have imported goods. The appellant is a 100% Export oriented unit. Imported goods were brought for use in manufacture of goods meant for export. The imported goods were housed in the bonded warehouse. The warehouse premises and all adjoining units thereto in Nashik District caught fire and goods came to be destroyed in the same. It is the claim of the applicant that over this act it had no control. There is specific provision to claim remission of duty if the goods are lost, destroyed or abandoned. It relied upon Section 23 of the Customs Act, 1962.