CESTAT Ahmedabad Grants Duty Remission to ONGC Petro After SEZ Fire

ONGC Petro Additions Limited Vs C.C.-Ahmedabad (CESTAT Ahmedabad) Introduction: The CESTAT Ahmedabad recently delivered a crucial verdict in the case of ONGC Petro Additions Limited versus C.C.-Ahmedabad. The dispute revolved around the denial of remission of customs duty for imported raw material destroyed in a fire incident at ONGC Petro’s SEZ unit. The impugned order rejected the application, citing reasons related to SEZ Act provisions and alleged negligence by the appellant. Detailed Analysis: 1. SEZ Act vs. Customs Act: The appellant contended that Section 23 of the Customs Act is ...