https://www.taxtmi.com/caselaws?id=92159 Duty on an alleged shortage of imported goods was not sustainable where the quantities recorded at the port and at the importer's premises showed no transit loss, and the received quantity was higher than the quantity despatched. The discrepancy arose between the survey report and import documents on one side and the quantity actually despatched from the port on the other, but there was no evidence of pilferage or loss in transit. On those facts, the matter fell within the remission rule for goods lost or destroyed before clearance for home consumption, so duty could not be demanded merely because of an apparent shortage. en-us Tue, 20 Jul 1999 00:00:00 +0530 Mon, 28 Sep 2015 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92159 Duty on an alleged shortage of imported goods was not sustainable where the quantities recorded at the port and at the importer's premises showed no transit loss, and the received quantity was higher than the quantity despatched. The discrepancy arose between the survey report and import documents on one side and the quantity actually despatched from the port on the other, but there was no evidence of pilferage or loss in transit. On those facts, the matter fell within the remission rule for goods lost or destroyed before clearance for home consumption, so duty could not be demanded merely because of an apparent shortage. Case-Laws Central Excise Tue, 20 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92159