Order Date – 19 April 2024

Parties: P I Industries Limited Vs Commissioner of C-Ahmedabad

Facts –

• The Appellant, P I Industries Limited, seeks for remission of duties in respect of duty free goods brought into SEZ and the same were destroyed in fire.

Issue –

• Whether the goods destroyed in SEZ is eligible for remission of duty or otherwise?

Order –

• The Tribunal observed that in number of cases, it has been held that if the goods are destroyed in SEZ the duty involved on such destroyed goods can be remitted under the Customs Act. In the case of ONGC Petro Additions Ltd. Vs. CC- 2023 (12) TMI 530, this Tribunal has held that the goods destroyed in the SEZ is eligible for remission of duty in terms of Customs Act. However, the Adjudicating authority had no occasion to come across the aforesaid decision.
• Considering above judgment as well as the fact of the present case,the impugned order is set aside. Appeal is allowed by way of remand to the adjudicating authority.