https://www.taxtmi.com/caselaws?id=82243 The judge ruled in favor of the appellant in an appeal against the rejection of a refund claim for short receipt of imported goods under the Customs Act, 1962. The appellant, who did not receive the full quantity for which duty was paid, was entitled to proportionate remission of duty for the goods that were short delivered. The judge emphasized the importance of fairness and equity in interpreting the term "lost" under Section 23 of the Act and referenced previous rulings supporting duty remission in similar cases. en-us Fri, 18 Sep 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82243 The judge ruled in favor of the appellant in an appeal against the rejection of a refund claim for short receipt of imported goods under the Customs Act, 1962. The appellant, who did not receive the full quantity for which duty was paid, was entitled to proportionate remission of duty for the goods that were short delivered. The judge emphasized the importance of fairness and equity in interpreting the term "lost" under Section 23 of the Act and referenced previous rulings supporting duty remission in similar cases. Case-Laws Customs Fri, 18 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82243