https://www.taxtmi.com/caselaws?id=83663 The appeal challenged the refusal of a refund claim for duty amount. The Asstt. Collector rejected the claim due to a shortage noticed after Bonding in warehouse, but the Collector (Appeals) allowed the appeal, emphasizing the timing of the survey in relation to the landing of goods. The Tribunal ruled in favor of the appellant, considering the certificate issued by the Asstt. Collector, Docks crucial and emphasizing the applicability of Section 23 of the Customs Act. The Tribunal set aside the lower authorities' orders, directing reconsideration of the refund claim based on merit and legal provisions. en-us Fri, 13 Mar 1992 00:00:00 +0530 Thu, 14 Jul 2011 18:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83663 The appeal challenged the refusal of a refund claim for duty amount. The Asstt. Collector rejected the claim due to a shortage noticed after Bonding in warehouse, but the Collector (Appeals) allowed the appeal, emphasizing the timing of the survey in relation to the landing of goods. The Tribunal ruled in favor of the appellant, considering the certificate issued by the Asstt. Collector, Docks crucial and emphasizing the applicability of Section 23 of the Customs Act. The Tribunal set aside the lower authorities' orders, directing reconsideration of the refund claim based on merit and legal provisions. Case-Laws Customs Fri, 13 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83663