https://www.taxtmi.com/caselaws?id=121257 The appellate tribunal allowed the appeal, granting the appellant relief in a case involving a shortage of imported goods due to evaporation loss during importation and storage. The tribunal held that remission of duty under Section 23 of the Customs Act, 1962 was appropriate as the goods were still within the warehouse without an out of charge order, emphasizing that goods are not considered cleared for home consumption until physical delivery is taken. This interpretation favored the appellant, setting aside the previous order and highlighting the importance of considering specific circumstances and legal provisions for a favorable outcome. en-us Fri, 16 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 17:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121257 The appellate tribunal allowed the appeal, granting the appellant relief in a case involving a shortage of imported goods due to evaporation loss during importation and storage. The tribunal held that remission of duty under Section 23 of the Customs Act, 1962 was appropriate as the goods were still within the warehouse without an out of charge order, emphasizing that goods are not considered cleared for home consumption until physical delivery is taken. This interpretation favored the appellant, setting aside the previous order and highlighting the importance of considering specific circumstances and legal provisions for a favorable outcome. Case-Laws Customs Fri, 16 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121257