https://www.taxtmi.com/caselaws?id=95971 The appeal was successful as the court directed the refund to the appellant for the imported damaged goods leading to a shortage. The court found the Customs' rejection of the refund claims based on lack of substantiation and issues with the CBR form signing to be unfounded. The court emphasized the Customs' responsibility for goods under their control, supported by examination reports showing the shortage occurred while the goods were in Customs custody. The court also highlighted the irrelevance of payment to the foreign supplier in the context of the shortage issue due to damage, ultimately ruling in favor of the appellant. en-us Thu, 08 Mar 2001 00:00:00 +0530 Wed, 21 Dec 2011 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95971 The appeal was successful as the court directed the refund to the appellant for the imported damaged goods leading to a shortage. The court found the Customs' rejection of the refund claims based on lack of substantiation and issues with the CBR form signing to be unfounded. The court emphasized the Customs' responsibility for goods under their control, supported by examination reports showing the shortage occurred while the goods were in Customs custody. The court also highlighted the irrelevance of payment to the foreign supplier in the context of the shortage issue due to damage, ultimately ruling in favor of the appellant. Case-Laws Customs Thu, 08 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95971