https://www.taxtmi.com/caselaws?id=116698 The Tribunal allowed the appeal, granting the appellants relief by permitting the remission of duty on the shortage of imported goods. It was concluded that the loss of goods during handling, as explained by the appellants, justified remission under Section 23 of the Customs Act. The Tribunal considered the minimal percentage of shortage, the complexity of the handling process, and the acknowledgment by the Customs authorities in reaching this decision. The original disallowance of remission was set aside, and the appeal was allowed with any necessary consequential reliefs. en-us Thu, 22 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 18:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116698 The Tribunal allowed the appeal, granting the appellants relief by permitting the remission of duty on the shortage of imported goods. It was concluded that the loss of goods during handling, as explained by the appellants, justified remission under Section 23 of the Customs Act. The Tribunal considered the minimal percentage of shortage, the complexity of the handling process, and the acknowledgment by the Customs authorities in reaching this decision. The original disallowance of remission was set aside, and the appeal was allowed with any necessary consequential reliefs. Case-Laws Customs Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116698