https://www.taxtmi.com/caselaws?id=93743 The Assistant Commissioner rejected the importer's refund claim for dead chicks, citing lack of evidence of damage not due to negligence. The Commissioner (Appeals) determined the chicks were wrongly assessed for duty and should be classified under a different tariff heading. Although the exact point of death was unclear, evidence suggested the chicks died before clearance. The chicks were classified under a specific heading for dead animals, leading to a refund of duty paid as they were deemed to have no value and destroyed due to health concerns. en-us Sat, 08 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 15:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93743 The Assistant Commissioner rejected the importer's refund claim for dead chicks, citing lack of evidence of damage not due to negligence. The Commissioner (Appeals) determined the chicks were wrongly assessed for duty and should be classified under a different tariff heading. Although the exact point of death was unclear, evidence suggested the chicks died before clearance. The chicks were classified under a specific heading for dead animals, leading to a refund of duty paid as they were deemed to have no value and destroyed due to health concerns. Case-Laws Customs Sat, 08 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93743