GANPATI ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) None for the respondents. When the writ petitioner's goods arrived, those were warehoused and the writ petitioner paid provisional duty to the extent of Rs. 3,01,032/-.

(2.) The goods which were secondhand synthetic clothes, thereafter caught fire and were totally destroyed in the warehouse. In spite of requests from the writ petitioner no survey was made by the. respondents and no refund of duty was allowed.

(3.) In this matter, there is. nothing to be surveyed because the goods have all perished. As a result the writ petitioners are entitled to total refund of the provisional duty because they have not been able to import any goods on the basis thereof into India.