https://www.taxtmi.com/caselaws?id=101082 The appeal for a refund claim for damaged imported goods under Sections 21 & 22 of the Customs Act, 1962 was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Asstt. Commissioner of Customs and Commissioner (Appeals) rejected the claim due to insufficient explanation on the refund amount calculation and absence of a joint survey with customs authorities. The Tribunal held that the damage did not align with the criteria specified in Sections 21 and 22, ultimately leading to the dismissal of the appeal. en-us Fri, 18 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 15:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101082 The appeal for a refund claim for damaged imported goods under Sections 21 & 22 of the Customs Act, 1962 was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Asstt. Commissioner of Customs and Commissioner (Appeals) rejected the claim due to insufficient explanation on the refund amount calculation and absence of a joint survey with customs authorities. The Tribunal held that the damage did not align with the criteria specified in Sections 21 and 22, ultimately leading to the dismissal of the appeal. Case-Laws Customs Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101082