https://www.taxtmi.com/caselaws?id=80945 The Tribunal ruled in favor of the appellants, granting them remission of duty for missing imported goods. The decision was based on the interpretation of Sections 13 and 23 of the Customs Act, 1962, with a focus on the applicability of Section 23 to goods pilfered before clearance for home consumption. Legal precedents and the Finance Bill, 1983, were considered in determining that Section 23 applied in this case, entitling the appellants to relief. The authorities were directed to provide consequential relief to the appellants within a specified timeframe. en-us Mon, 12 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 13:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80945 The Tribunal ruled in favor of the appellants, granting them remission of duty for missing imported goods. The decision was based on the interpretation of Sections 13 and 23 of the Customs Act, 1962, with a focus on the applicability of Section 23 to goods pilfered before clearance for home consumption. Legal precedents and the Finance Bill, 1983, were considered in determining that Section 23 applied in this case, entitling the appellants to relief. The authorities were directed to provide consequential relief to the appellants within a specified timeframe. Case-Laws Customs Mon, 12 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80945