https://www.taxtmi.com/caselaws?id=83708 The Tribunal majority held that once the out of charge order is issued, the importer assumes responsibility for pilfered goods, and no refund of duty is permissible under Section 13 of the Customs Act. The dissenting opinion suggested extending the benefit of non-payment of duty until actual clearance of goods. Ultimately, the appeal was dismissed, denying the appellants a refund for pilfered goods based on the legislative intent and interpretation of relevant sections of the Customs Act. en-us Wed, 09 Feb 1994 00:00:00 +0530 Sat, 16 Jul 2011 11:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83708 The Tribunal majority held that once the out of charge order is issued, the importer assumes responsibility for pilfered goods, and no refund of duty is permissible under Section 13 of the Customs Act. The dissenting opinion suggested extending the benefit of non-payment of duty until actual clearance of goods. Ultimately, the appeal was dismissed, denying the appellants a refund for pilfered goods based on the legislative intent and interpretation of relevant sections of the Customs Act. Case-Laws Customs Wed, 09 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83708