https://www.taxtmi.com/caselaws?id=236217 Remission of customs duty applies where warehoused goods are lost or destroyed before clearance for home consumption, including during bonded movement between warehouses. Section 23(1) of the Customs Act covers transit shortages while goods retain their warehoused character; transfer under bond does not exclude its operation. Genuine shortages caused by moisture variation, weighment differences, and handling loss, without theft, pilferage, or clandestine removal, qualify for remission. Consequently, the duty demand was unsustainable and remission was affirmed. en-us Mon, 05 Aug 2013 00:00:00 +0530 Fri, 25 Apr 2014 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236217 Remission of customs duty applies where warehoused goods are lost or destroyed before clearance for home consumption, including during bonded movement between warehouses. Section 23(1) of the Customs Act covers transit shortages while goods retain their warehoused character; transfer under bond does not exclude its operation. Genuine shortages caused by moisture variation, weighment differences, and handling loss, without theft, pilferage, or clandestine removal, qualify for remission. Consequently, the duty demand was unsustainable and remission was affirmed. Case-Laws Customs Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236217