https://www.taxtmi.com/caselaws?id=81582 The Tribunal allowed the appeal against the rejection of the claim for refund of duty under Section 23 of the Customs Act, 1962. The Tribunal interpreted the term "lost or destroyed" broadly, considering the goods as lost before clearance for home consumption. It held that the time limit under Section 27 for refund claims did not apply to the remission claim under Section 23. The Tribunal granted remission of duty, emphasizing the conclusive evidence of the goods' unavailability and the closure of the police investigation. en-us Fri, 25 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81582 The Tribunal allowed the appeal against the rejection of the claim for refund of duty under Section 23 of the Customs Act, 1962. The Tribunal interpreted the term "lost or destroyed" broadly, considering the goods as lost before clearance for home consumption. It held that the time limit under Section 27 for refund claims did not apply to the remission claim under Section 23. The Tribunal granted remission of duty, emphasizing the conclusive evidence of the goods' unavailability and the closure of the police investigation. Case-Laws Customs Fri, 25 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81582