https://www.taxtmi.com/caselaws?id=85587 Customs duty on consignments found empty, not received, damaged, or lost after receipt including by pilferage is not payable, and any duty already paid may be refundable under Section 23 of the Customs Act, 1962. The rejection of refund cannot be sustained merely on the ground that the loss is not final, because there is no legal basis to withhold refund once the goods were imported empty or were lost in the custody chain. The stated result is that the refund claim is maintainable and consequential refund relief follows. en-us Mon, 14 Aug 1995 00:00:00 +0530 Sat, 06 Aug 2011 10:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85587 Customs duty on consignments found empty, not received, damaged, or lost after receipt including by pilferage is not payable, and any duty already paid may be refundable under Section 23 of the Customs Act, 1962. The rejection of refund cannot be sustained merely on the ground that the loss is not final, because there is no legal basis to withhold refund once the goods were imported empty or were lost in the custody chain. The stated result is that the refund claim is maintainable and consequential refund relief follows. Case-Laws Customs Mon, 14 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85587