https://www.taxtmi.com/caselaws?id=81491 The Tribunal allowed the appeal, ruling that the refund was admissible under Section 23(1) of the Customs Act, 1962, as the loss occurred before the amendment. The decision highlighted the significance of the survey report and differentiated between Sections 13 and 23 concerning pilferage and loss. en-us Mon, 12 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81491 The Tribunal allowed the appeal, ruling that the refund was admissible under Section 23(1) of the Customs Act, 1962, as the loss occurred before the amendment. The decision highlighted the significance of the survey report and differentiated between Sections 13 and 23 concerning pilferage and loss. Case-Laws Income Tax Mon, 12 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81491