https://www.taxtmi.com/caselaws?id=74990 For customs refund purposes, "lost or destroyed" was treated broadly to include loss by theft or pilferage while goods remained in custody. On the stated facts, a pallet expected to contain 40 bags contained only 6, leaving 34 bags missing, and the missing quantity was treated as not deliverable to the importer. The note states that this brought the case within Section 23(1) of the Customs Act, 1962, entitling the importer to proportionate refund of duty and consequential relief where delivery had become impossible. 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 For customs refund purposes, "lost or destroyed" was treated broadly to include loss by theft or pilferage while goods remained in custody. On the stated facts, a pallet expected to contain 40 bags contained only 6, leaving 34 bags missing, and the missing quantity was treated as not deliverable to the importer. The note states that this brought the case within Section 23(1) of the Customs Act, 1962, entitling the importer to proportionate refund of duty and consequential relief where delivery had become impossible. Case-Laws Customs Thu, 21 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74990