- (1.) We find it unnecessary to go into the question of law because we find that the claim for remission of duty was on a very vague ground, namely, "either pilfered before warehousing or lost before clearance for home consumption caused by spillage, driage or any other kind of loss". In these circumstances it is not surprising that the Assistant Commissioner of customs was not satisfied that the imported goods had been "lost (otherwise than as a result of pilferage) or destroyed". The civil appeal is dismissed, leaving the question of law open.
(2.) The learned counsel for the appellant states that the amount of duty which it is required to pay shall be paid within eight weeks. If this is not done, the bank guarantee furnished by the appellant may be en-cashed, and it shall be kept alive for that period of eight weeks. If payment is made within eight weeks, the bank guarantee shall be returned duly discharged.
(3.) No order as to costs, appeal dismissed.;