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1 - 10 of 21 (0.24 seconds)Section 13 in The Customs Act, 1962 [Entire Act]
S.K. Pattanaik (Dead) Through Lrs vs State Of Orissa And Ors on 14 December, 1999
17. On a careful reading of Sections 23(1) and 23(2) of the Customs Act
both operate in different fields. As per Section 23(2) of the Customs Act when the
goods are salvaged it cannot be said that goods were totally lost or destroyed,
Though the 2nd Claimant in the Claim Petition has clearly stated consignments
were destroyed due to rain. Learned Arbitrator factually found and held that the
bonded goods suffered loss and it was a case of destruction rather than of damage
simplicitor. Having found that the goods were totally destroyed the learned
Arbitrator awarded Duty on the ground of policy of insurance and also relied upon
the judgment of the Apex court in S.K.Pattanaik vs. State of Orissa [2000 (115)
E.L.T.9 (S.C.)] and the Apex court has held as follows:
Mount Shivalik Breweries Ltd. vs Union Of India (Uoi) on 7 January, 2003
In Mount Shivalik Breweries Ltd., vs. Union of India [2003 (68) DRJ
45 (DB)] the Division Bench of Delhi High Court has held as follows:
United India Insurance Company Ltd vs Kantika Colour Lab & Ors on 6 May, 2010
In this regard the Apex Court in
United India Insurance Company Ltd., vs. Kantika Colour Lab and Others
[(2010) 6 SCC 449] has held as follows:
Parsan Brothers vs Union Of India (Uoi) on 5 April, 2005
In Parsan Brothers vs Union Of India (UOI) [2005-3-GLR 2456] the
Division Bench of Gujarat High Court has held as follows: