https://www.taxtmi.com/caselaws?id=72300 A customs refund claim for short-landed goods must be examined on the merits where the assessee produces the shortlanding certificate and invoice showing the relevant particulars. Late production of the certificate may be condoned if it supplies the necessary support for the claim. The appellate view based on an incorrect assumption under Section 23(1) of the Customs Act, 1962 could not stand because the refund was not claimed under that provision. The matter was therefore remitted to the Assistant Collector for fresh consideration, with the authorities required to reassess the refund claim on its substance rather than reject it for want of earlier documentation. en-us Mon, 10 Jun 1985 00:00:00 +0530 Wed, 18 May 2011 13:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72300 A customs refund claim for short-landed goods must be examined on the merits where the assessee produces the shortlanding certificate and invoice showing the relevant particulars. Late production of the certificate may be condoned if it supplies the necessary support for the claim. The appellate view based on an incorrect assumption under Section 23(1) of the Customs Act, 1962 could not stand because the refund was not claimed under that provision. The matter was therefore remitted to the Assistant Collector for fresh consideration, with the authorities required to reassess the refund claim on its substance rather than reject it for want of earlier documentation. Case-Laws Customs Mon, 10 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72300