https://www.taxtmi.com/caselaws?id=166108 The Appellate Tribunal CEGAT New Delhi dismissed the appeal for a refund of customs duty amounting to &8377;17,935.36 paid on survey shortages. The Tribunal upheld the rejection of the refund claim, stating that losses, including pilferage, should not be considered for refund as the shortage was not reported to Customs before the goods were cleared for home consumption. Despite arguments referencing decisions of the Delhi High Court and other High Courts, the Tribunal found the lower authorities' orders justifiable and in accordance with the law, ultimately denying the appeal for the refund of customs duty. en-us Sat, 16 Apr 1983 00:00:00 +0530 Tue, 26 Aug 2014 11:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166108 The Appellate Tribunal CEGAT New Delhi dismissed the appeal for a refund of customs duty amounting to &8377;17,935.36 paid on survey shortages. The Tribunal upheld the rejection of the refund claim, stating that losses, including pilferage, should not be considered for refund as the shortage was not reported to Customs before the goods were cleared for home consumption. Despite arguments referencing decisions of the Delhi High Court and other High Courts, the Tribunal found the lower authorities' orders justifiable and in accordance with the law, ultimately denying the appeal for the refund of customs duty. Case-Laws Customs Sat, 16 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166108