https://www.taxtmi.com/caselaws?id=84344 The Tribunal allowed the appeal, remanding the case for the Assistant Collector to consider the refund claim based on the documents provided by the appellants. The decision emphasized that when goods are lost before clearance for home consumption, remission under Section 23(1) is applicable, and further expenses need not be incurred to establish loss. en-us Fri, 05 Feb 1993 00:00:00 +0530 Thu, 21 Jul 2011 13:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84344 The Tribunal allowed the appeal, remanding the case for the Assistant Collector to consider the refund claim based on the documents provided by the appellants. The decision emphasized that when goods are lost before clearance for home consumption, remission under Section 23(1) is applicable, and further expenses need not be incurred to establish loss. Case-Laws Customs Fri, 05 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84344