https://www.taxtmi.com/caselaws?id=244381 The Tribunal allowed the appeal, granting the appellant a refund for excess duty paid on missing goods. The lower authorities' rejection of the claim was overturned as the timing of pilferage discovery before the out of charge status was crucial. Relying on Section 13 of the Customs Act, 1962, and a Board's Circular, the Tribunal held that the appellant had indeed overpaid duty on the pilfered items. This case sets a precedent emphasizing importers' rights to seek refunds for excess duty on missing goods post customs clearance, contingent on timely pilferage discovery. en-us Fri, 20 Dec 2013 00:00:00 +0530 Sat, 15 Nov 2014 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244381 The Tribunal allowed the appeal, granting the appellant a refund for excess duty paid on missing goods. The lower authorities' rejection of the claim was overturned as the timing of pilferage discovery before the out of charge status was crucial. Relying on Section 13 of the Customs Act, 1962, and a Board's Circular, the Tribunal held that the appellant had indeed overpaid duty on the pilfered items. This case sets a precedent emphasizing importers' rights to seek refunds for excess duty on missing goods post customs clearance, contingent on timely pilferage discovery. Case-Laws Customs Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244381