https://www.taxtmi.com/caselaws?id=82738 The Tribunal ruled in favor of the appellants in an appeal against the rejection of a refund claim under the Customs Act. The case involved a delay in duty payment and subsequent loss of goods, leading to the rejection of the refund claim by the authorities. The Tribunal found that the appellants suffered a loss while the goods were in custodian custody, making them eligible for duty remission under Sec. 13 of the Customs Act. The delay in duty payment did not disqualify them from claiming a refund, provided the statutory conditions were met and evidence supported non-delivery of goods. The Tribunal ordered a refund to the appellants with conditions. en-us Thu, 31 Oct 1991 00:00:00 +0530 Thu, 07 Jul 2011 10:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82738 The Tribunal ruled in favor of the appellants in an appeal against the rejection of a refund claim under the Customs Act. The case involved a delay in duty payment and subsequent loss of goods, leading to the rejection of the refund claim by the authorities. The Tribunal found that the appellants suffered a loss while the goods were in custodian custody, making them eligible for duty remission under Sec. 13 of the Customs Act. The delay in duty payment did not disqualify them from claiming a refund, provided the statutory conditions were met and evidence supported non-delivery of goods. The Tribunal ordered a refund to the appellants with conditions. Case-Laws Customs Thu, 31 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82738