https://www.taxtmi.com/caselaws?id=166144 The appeal involved a claim for refund of duty on High Speed Diesel Oil and Light Diesel Oil. The Appellate Tribunal allowed the appeal, overturning the Appellate Collector's decision. The Tribunal held that Customs authorities should have verified the oil's identity through sampling and considered the supplier's certificate as evidence. Consequently, the appellants were given the benefit of the doubt, leading to the setting aside of the higher rate assessment. Additionally, the Tribunal ruled in favor of the officers and crew, stating they are not liable for duty on private property unless landed as baggage, remanding the case for further consideration based on principles of natural justice. en-us Sat, 30 Apr 1983 00:00:00 +0530 Wed, 27 Aug 2014 10:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166144 The appeal involved a claim for refund of duty on High Speed Diesel Oil and Light Diesel Oil. The Appellate Tribunal allowed the appeal, overturning the Appellate Collector's decision. The Tribunal held that Customs authorities should have verified the oil's identity through sampling and considered the supplier's certificate as evidence. Consequently, the appellants were given the benefit of the doubt, leading to the setting aside of the higher rate assessment. Additionally, the Tribunal ruled in favor of the officers and crew, stating they are not liable for duty on private property unless landed as baggage, remanding the case for further consideration based on principles of natural justice. Case-Laws Customs Sat, 30 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166144