https://www.taxtmi.com/caselaws?id=84096 The Tribunal held that duty liability falls on importers as per the bond executed under Section 59 of the Customs Act. The appellants' arguments regarding custody of goods and liability for loss were dismissed, with the Tribunal emphasizing duty payment based on factual findings. The Tribunal rejected the appellants' plea for remission of duty under Section 13, stating duty liability arises when goods are removed after examination and bond execution. Additionally, the Tribunal clarified that questions of pure facts do not constitute questions of law suitable for reference to the High Court, ultimately denying the Reference Application. en-us Tue, 31 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84096 The Tribunal held that duty liability falls on importers as per the bond executed under Section 59 of the Customs Act. The appellants' arguments regarding custody of goods and liability for loss were dismissed, with the Tribunal emphasizing duty payment based on factual findings. The Tribunal rejected the appellants' plea for remission of duty under Section 13, stating duty liability arises when goods are removed after examination and bond execution. Additionally, the Tribunal clarified that questions of pure facts do not constitute questions of law suitable for reference to the High Court, ultimately denying the Reference Application. Case-Laws Customs Tue, 31 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84096