Customs duty not sustained on material intended for use in factory being destroyed by fire: CESTAT Chennai

Sennar Paper and Boards Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that no customs duty could be demanded on the material intended for use in the factory, however, were destroyed by fire accident. Accordingly, duty demand not sustained. Facts- The appellants filed two Bills of Entry for the import of 167.114MTs and 166.363 MTs of waste paper (double sorted corrugated) falling under CETH 47079000 under concessional rate of duty by availing end-used based exemption Notification No. 21/2002-Cus dated 01/03/2002. As per the above conditions, the imported waste paper shoul...