https://www.taxtmi.com/caselaws?id=82895 The Tribunal allowed the appeal, granting duty remission to the appellants for lost goods due to leakage in the pipeline during discharge. Despite acknowledging negligence, the decision emphasized the mandatory nature of duty remission under Sec. 23 of the Customs Act in cases of confirmed loss, regardless of the cause. The Tribunal clarified that remission is granted upon establishing loss before clearance for home consumption, without discretion based on the cause of loss or reporting time. en-us Wed, 27 Nov 1991 00:00:00 +0530 Thu, 07 Jul 2011 18:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82895 The Tribunal allowed the appeal, granting duty remission to the appellants for lost goods due to leakage in the pipeline during discharge. Despite acknowledging negligence, the decision emphasized the mandatory nature of duty remission under Sec. 23 of the Customs Act in cases of confirmed loss, regardless of the cause. The Tribunal clarified that remission is granted upon establishing loss before clearance for home consumption, without discretion based on the cause of loss or reporting time. Case-Laws Customs Wed, 27 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82895