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CE - Rule 21 of CER, 2002 - Appellant is eligible for remission of duty in respect of goods cleared for export under bond but which were destroyed at port before same could be exported: CESTAT Larger Bench


Remission of Duty

Place of removal is defined in section 4 only for the purpose of that section. Since the case is of remission of duty and duty is on removal in terms of Rule 4 of CER 2002, is it not more logical to apply said Rule 4 which provides that no excisable goods on which duty is payable,shall be removed without payment of duty from any place where they are manufactured or produced or warehoused? So Remission appears to be eligible only if goods are destroyed or lost within factory.

rajesh puri 18/11/2014

 

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