https://www.taxtmi.com/caselaws?id=81068 The Tribunal overturned the rejection of a duty refund claim for a shortage of imported Scotch Whisky, finding that the loss was due to evaporation, entitling the appellants to remission under either Section 70 or Section 23 of the Customs Act. The authorities erred in denying the remission based on procedural grounds, emphasizing the need to assess claims on their merits. The matter was remanded for a thorough examination, highlighting the importance of substance over procedural technicalities in such cases. en-us Mon, 18 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 12:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81068 The Tribunal overturned the rejection of a duty refund claim for a shortage of imported Scotch Whisky, finding that the loss was due to evaporation, entitling the appellants to remission under either Section 70 or Section 23 of the Customs Act. The authorities erred in denying the remission based on procedural grounds, emphasizing the need to assess claims on their merits. The matter was remanded for a thorough examination, highlighting the importance of substance over procedural technicalities in such cases. Case-Laws Customs Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81068