https://www.taxtmi.com/caselaws?id=212649 The judgment clarified the distinction between Sections 22 and 23 of the Customs Act, emphasizing duty abatement conditions and entitlement to remission. It upheld remission for imported goods damaged by a natural calamity, affirming the unit's relief under Section 23. The detailed analysis ensured a fair interpretation of the Act, absolving the unit from duty payment due to the damage caused by the calamity. en-us Wed, 03 Aug 2011 00:00:00 +0530 Thu, 19 Apr 2012 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212649 The judgment clarified the distinction between Sections 22 and 23 of the Customs Act, emphasizing duty abatement conditions and entitlement to remission. It upheld remission for imported goods damaged by a natural calamity, affirming the unit's relief under Section 23. The detailed analysis ensured a fair interpretation of the Act, absolving the unit from duty payment due to the damage caused by the calamity. Case-Laws Customs Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212649