https://www.taxtmi.com/caselaws?id=72288 Refund of customs duty for alleged short-shipped goods was denied because no contemporaneous evidence or supporting import documents established short-landing or pilferage. The goods had been cleared through customs, but the shortage was claimed only after delivery to the consignee's premises, and the invoice and packing particulars did not verify what had actually been shipped. Later replacement by the supplier was insufficient to satisfy the statutory refund conditions. The claim therefore fell outside the refund provisions and was rightly rejected. en-us Thu, 27 Jun 1985 00:00:00 +0530 Wed, 18 May 2011 12:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72288 Refund of customs duty for alleged short-shipped goods was denied because no contemporaneous evidence or supporting import documents established short-landing or pilferage. The goods had been cleared through customs, but the shortage was claimed only after delivery to the consignee's premises, and the invoice and packing particulars did not verify what had actually been shipped. Later replacement by the supplier was insufficient to satisfy the statutory refund conditions. The claim therefore fell outside the refund provisions and was rightly rejected. Case-Laws Customs Thu, 27 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72288