https://www.taxtmi.com/caselaws?id=72248 Refund of customs duty for alleged short-shipped goods was denied because the importer failed to produce contemporaneous evidence showing what had actually been shipped and cleared. The Tribunal noted that the goods were already cleared from customs charge, the shortage was detected only at the consignee's premises, and no supporting import documents, no-charge invoice, packing specifications, or other particulars corroborated short-shipment. Subsequent free supply by the foreign supplier was held insufficient to establish the shortage or justify refund, and the claim did not fit the refund provisions relied upon. en-us Thu, 27 Jun 1985 00:00:00 +0530 Mon, 16 May 2011 10:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72248 Refund of customs duty for alleged short-shipped goods was denied because the importer failed to produce contemporaneous evidence showing what had actually been shipped and cleared. The Tribunal noted that the goods were already cleared from customs charge, the shortage was detected only at the consignee's premises, and no supporting import documents, no-charge invoice, packing specifications, or other particulars corroborated short-shipment. Subsequent free supply by the foreign supplier was held insufficient to establish the shortage or justify refund, and the claim did not fit the refund provisions relied upon. Case-Laws Customs Thu, 27 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72248