https://www.taxtmi.com/caselaws?id=78305 Concessional duty on imported crude palm oil was held admissible where part of the consignment was short delivered at the port and part was lost during transport by evaporation, spillage and accident. The court noted that the goods were not wholly available to the assessee, the loss was negligible against the total import, and the Revenue failed to show any alternate use of the short-received or lost quantity. On that factual basis, denial of the concession merely because the full intended quantity did not reach manufacture of vanaspati was not justified, and the appeal failed. en-us Wed, 14 Oct 2009 00:00:00 +0530 Sat, 13 Nov 2010 13:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78305 Concessional duty on imported crude palm oil was held admissible where part of the consignment was short delivered at the port and part was lost during transport by evaporation, spillage and accident. The court noted that the goods were not wholly available to the assessee, the loss was negligible against the total import, and the Revenue failed to show any alternate use of the short-received or lost quantity. On that factual basis, denial of the concession merely because the full intended quantity did not reach manufacture of vanaspati was not justified, and the appeal failed. Case-Laws Customs Wed, 14 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78305