https://www.taxtmi.com/caselaws?id=116430 The Appellate Tribunal allowed the appeal in a case involving the importation of damaged white sugar due to a cyclone. The Tribunal emphasized the need for a proportionate refund of duty paid since the full quantity on which duty was paid was not received by the appellants. The matter was remanded to the original authority for verification of the actual quantity of imported goods lost and damaged in the cyclone. The Tribunal set aside the Commissioner's decision and granted the refund claim, citing previous court decisions allowing re-assessment through a refund claim. en-us Mon, 21 Feb 2005 00:00:00 +0530 Tue, 12 Jun 2012 15:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116430 The Appellate Tribunal allowed the appeal in a case involving the importation of damaged white sugar due to a cyclone. The Tribunal emphasized the need for a proportionate refund of duty paid since the full quantity on which duty was paid was not received by the appellants. The matter was remanded to the original authority for verification of the actual quantity of imported goods lost and damaged in the cyclone. The Tribunal set aside the Commissioner's decision and granted the refund claim, citing previous court decisions allowing re-assessment through a refund claim. Case-Laws Customs Mon, 21 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116430