https://www.taxtmi.com/caselaws?id=165945 Imported goods shown by the record to have remained uncleared satisfied the statutory condition for pilferage-based refund under Section 13 of the Customs Act, 1962, so customs duty was refundable. The documentary evidence, including the bill of entry cash copy, was sufficient to establish non-clearance, and the later carrier letter was treated as unnecessary to the result. A refund claim was not defeated by the omission to mention Section 13 at the earlier stage or by the subsequent production of supporting evidence. The departmental objection was rejected and the duty refund was held admissible. en-us Sat, 15 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 14:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165945 Imported goods shown by the record to have remained uncleared satisfied the statutory condition for pilferage-based refund under Section 13 of the Customs Act, 1962, so customs duty was refundable. The documentary evidence, including the bill of entry cash copy, was sufficient to establish non-clearance, and the later carrier letter was treated as unnecessary to the result. A refund claim was not defeated by the omission to mention Section 13 at the earlier stage or by the subsequent production of supporting evidence. The departmental objection was rejected and the duty refund was held admissible. Case-Laws Customs Sat, 15 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165945