https://www.taxtmi.com/caselaws?id=72895 Refund of customs duty was allowed where the shortage in imported goods was established before the warehousing order and could be linked to the relevant package; the evidence supported correlation of the shortage to package No. 1761, so duty attributable to 2,310 units was refundable. Refund was refused where the goods in package No. 1843 had already been bonded or warehoused before examination, because Section 13 of the Customs Act, 1962 did not permit the shortage claim in those circumstances. The appeal therefore succeeded only to the extent of the shortage proved in package No. 1761, and the balance claim failed. en-us Wed, 04 May 1983 00:00:00 +0530 Wed, 25 May 2011 16:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72895 Refund of customs duty was allowed where the shortage in imported goods was established before the warehousing order and could be linked to the relevant package; the evidence supported correlation of the shortage to package No. 1761, so duty attributable to 2,310 units was refundable. Refund was refused where the goods in package No. 1843 had already been bonded or warehoused before examination, because Section 13 of the Customs Act, 1962 did not permit the shortage claim in those circumstances. The appeal therefore succeeded only to the extent of the shortage proved in package No. 1761, and the balance claim failed. Case-Laws Customs Wed, 04 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72895