https://www.taxtmi.com/caselaws?id=87992 The Tribunal allowed the appeal, directing a refund of duty paid on short-shipped goods to the appellant. The decision emphasized that despite the absence of a specific provision in the Customs Act, past practices and precedents supported such refunds. The Tribunal rejected the Collector (Appeals)'s reasoning that refunds cannot be granted for goods out of Customs charge, stating that each case must be evaluated on its merits. The decision was based on the evidence provided, including confirmation of the shortage by the manufacturer and the subsequent supply of missing items at no additional cost to the appellant. en-us Tue, 14 Jan 1997 00:00:00 +0530 Wed, 14 Sep 2011 13:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87992 The Tribunal allowed the appeal, directing a refund of duty paid on short-shipped goods to the appellant. The decision emphasized that despite the absence of a specific provision in the Customs Act, past practices and precedents supported such refunds. The Tribunal rejected the Collector (Appeals)'s reasoning that refunds cannot be granted for goods out of Customs charge, stating that each case must be evaluated on its merits. The decision was based on the evidence provided, including confirmation of the shortage by the manufacturer and the subsequent supply of missing items at no additional cost to the appellant. Case-Laws Customs Tue, 14 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87992