https://www.taxtmi.com/caselaws?id=74990 Loss or destruction of imported goods for customs refund purposes includes theft or pilferage while the goods remain in Port Trust custody. Where examination showed that a pallet contained substantially fewer bags than declared, the missing quantity was not deliverable to the importer and was treated as lost in custody. Section 23(1) of the Customs Act applies broadly to such loss and is not confined to physical destruction. The importer was therefore entitled to a proportionate refund of customs duty on the missing goods, with consequential relief. en-us Thu, 21 Jun 1984 00:00:00 +0530 Mon, 13 Jun 2011 18:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74990 Loss or destruction of imported goods for customs refund purposes includes theft or pilferage while the goods remain in Port Trust custody. Where examination showed that a pallet contained substantially fewer bags than declared, the missing quantity was not deliverable to the importer and was treated as lost in custody. Section 23(1) of the Customs Act applies broadly to such loss and is not confined to physical destruction. The importer was therefore entitled to a proportionate refund of customs duty on the missing goods, with consequential relief. Case-Laws Customs Thu, 21 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74990