https://www.taxtmi.com/caselaws?id=74271 The Tribunal upheld the Collector of Customs (Appeals) decision regarding remission of duty on goods lost in transit. The appellants' request for remission under Section 23 of the Customs Act was denied, emphasizing that remission applies only after duty payment. While the Tribunal recognized differing interpretations of Section 23, they emphasized the importer's responsibility to protect goods and utilize provisions like Section 64 to prevent losses. The appeal was rejected, except for a modification reducing duty on shortages noticed at the origin, highlighting the importance of proper care of goods in transit. en-us Fri, 21 Oct 1988 00:00:00 +0530 Tue, 07 Jun 2011 17:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74271 The Tribunal upheld the Collector of Customs (Appeals) decision regarding remission of duty on goods lost in transit. The appellants' request for remission under Section 23 of the Customs Act was denied, emphasizing that remission applies only after duty payment. While the Tribunal recognized differing interpretations of Section 23, they emphasized the importer's responsibility to protect goods and utilize provisions like Section 64 to prevent losses. The appeal was rejected, except for a modification reducing duty on shortages noticed at the origin, highlighting the importance of proper care of goods in transit. Case-Laws Customs Fri, 21 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74271