https://www.taxtmi.com/caselaws?id=74273 The Tribunal upheld the Assistant Collector's decision to direct payment of duty on losses detected during rewarehousing of goods lost in transit, rejecting the appeal against the order of the Collector of Customs (Appeals). The interpretation of Section 23 of the Customs Act for remission of duty was a key issue, with the appellants arguing for remission even for warehoused goods. The Tribunal acknowledged the responsibility of importers for losses during transit but directed a reduction in duty on shortages noticed before transport, ultimately rejecting the appeal with this modification. 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=74273 The Tribunal upheld the Assistant Collector's decision to direct payment of duty on losses detected during rewarehousing of goods lost in transit, rejecting the appeal against the order of the Collector of Customs (Appeals). The interpretation of Section 23 of the Customs Act for remission of duty was a key issue, with the appellants arguing for remission even for warehoused goods. The Tribunal acknowledged the responsibility of importers for losses during transit but directed a reduction in duty on shortages noticed before transport, ultimately rejecting the appeal with this modification. Case-Laws Customs Fri, 21 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74273