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of <h1>Importer's Appeal Granted for Refund Claim on Short-Shipped Goods</h1> <h3>STONE INDIA LTD. Versus COMMISSIONER OF CUSTOMS, KOLKATA</h3> The Appellate Tribunal CEGAT, Kolkata allowed the importer's appeal, instructing authorities to reassess the refund claim for short-shipped goods. The ... Refund - Short-shipment The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the importer, directing the authorities to reconsider the refund claim for short-shipped goods. The Tribunal emphasized that the claim cannot be denied solely because the goods had left Customs charge, and evidence of short-shipping must be considered. The matter was remanded for further review. (Case citation: 2002 (2) TMI 265 - CEGAT, Kolkata)
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