https://www.taxtmi.com/caselaws?id=83504 The court decided to condone the delay in filing the Reference Application due to consultation with higher authorities. The judgment addressed the discrepancy in the imported waste paper quantity and the interpretation of the end-use bond. The bench found that a portion of the discrepancy was due to short delivery from the dock, which was not cleared from the Customs area, and set aside the demand for this quantity. The remaining unaccounted quantity was considered a loss in transit, and duty was confirmed only for this portion. The Reference Application was dismissed as no legal question arose from the court's order. en-us Fri, 25 Mar 1994 00:00:00 +0530 Wed, 13 Jul 2011 18:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83504 The court decided to condone the delay in filing the Reference Application due to consultation with higher authorities. The judgment addressed the discrepancy in the imported waste paper quantity and the interpretation of the end-use bond. The bench found that a portion of the discrepancy was due to short delivery from the dock, which was not cleared from the Customs area, and set aside the demand for this quantity. The remaining unaccounted quantity was considered a loss in transit, and duty was confirmed only for this portion. The Reference Application was dismissed as no legal question arose from the court's order. Case-Laws Central Excise Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83504