https://www.taxtmi.com/caselaws?id=84232 The Judge ruled in favor of the Department, holding that relief under Section 23 of the Customs Act was not applicable in a case involving a discrepancy in imported goods' quantity, as the section pertains to loss or destruction before clearance for home consumption. The Judge referred the question of law to the High Court for clarification on the correctness of granting relief under Section 23 in such circumstances. en-us Mon, 26 Dec 1994 00:00:00 +0530 Wed, 20 Jul 2011 15:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84232 The Judge ruled in favor of the Department, holding that relief under Section 23 of the Customs Act was not applicable in a case involving a discrepancy in imported goods' quantity, as the section pertains to loss or destruction before clearance for home consumption. The Judge referred the question of law to the High Court for clarification on the correctness of granting relief under Section 23 in such circumstances. Case-Laws Customs Mon, 26 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84232