https://www.taxtmi.com/caselaws?id=73343 A refund claim for short-landed goods may not be rejected solely for absence of a short-landing certificate if the claim has not been examined on merits and relevant documents are later produced. The appellate reasoning was found to have proceeded on an irrelevant basis by treating the matter as one under Section 23(1) of the Customs Act, 1962, when the real objection was non-production of the certificate. As the certificate was dated after the original order and could not have been filed earlier, the additional document was accepted and the matter was remanded for fresh consideration on the documents now produced. en-us Wed, 11 Dec 1985 00:00:00 +0530 Tue, 31 May 2011 12:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73343 A refund claim for short-landed goods may not be rejected solely for absence of a short-landing certificate if the claim has not been examined on merits and relevant documents are later produced. The appellate reasoning was found to have proceeded on an irrelevant basis by treating the matter as one under Section 23(1) of the Customs Act, 1962, when the real objection was non-production of the certificate. As the certificate was dated after the original order and could not have been filed earlier, the additional document was accepted and the matter was remanded for fresh consideration on the documents now produced. Case-Laws Customs Wed, 11 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73343