https://www.taxtmi.com/caselaws?id=104915 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential reliefs to the appellants based on the damaged condition of the goods and the applicability of Section 23 for refund/remission of the duty paid. The Tribunal distinguished between Sections 13 and 23 of the Customs Act, concluding that the appellants were entitled to the refund/remission of duty as the goods were damaged and not cleared, overturning the lower authorities' decision. en-us Mon, 01 Jul 2002 00:00:00 +0530 Thu, 01 Mar 2012 17:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104915 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential reliefs to the appellants based on the damaged condition of the goods and the applicability of Section 23 for refund/remission of the duty paid. The Tribunal distinguished between Sections 13 and 23 of the Customs Act, concluding that the appellants were entitled to the refund/remission of duty as the goods were damaged and not cleared, overturning the lower authorities' decision. Case-Laws Customs Mon, 01 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104915