https://www.taxtmi.com/caselaws?id=111646 The Tribunal allowed the appeals, granting the appellants the refund of customs duty. It was held that the customs authorities' retention of both the goods and duty after intercepting the goods and before clearance was unauthorized. As the goods were lost before clearance due to customs actions, the appellants were rightfully entitled to the refund claims. The Tribunal recognized the erroneous collection of duty by the authorities and provided consequential relief to the appellants in accordance with the law. en-us Tue, 16 Mar 2004 00:00:00 +0530 Tue, 24 Apr 2012 14:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111646 The Tribunal allowed the appeals, granting the appellants the refund of customs duty. It was held that the customs authorities' retention of both the goods and duty after intercepting the goods and before clearance was unauthorized. As the goods were lost before clearance due to customs actions, the appellants were rightfully entitled to the refund claims. The Tribunal recognized the erroneous collection of duty by the authorities and provided consequential relief to the appellants in accordance with the law. Case-Laws Customs Tue, 16 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111646