https://www.taxtmi.com/caselaws?id=166218 The Tribunal directed the Assistant Collector to investigate the pilferage claims of imported goods and verify with the Port Trust and Police Authorities. The appellants' duty refund claim for 11 pilfered bundles of mild steel angles was rejected due to lack of evidence and failure to produce necessary documentation. The Tribunal emphasized the responsibility of the Port Trust for custody of imported goods and highlighted the need for proper investigation to determine the truth behind the pilferage claims, shifting the burden of proof back to the Assistant Collector for a fair decision on the refund claim under Section 13 of the Customs Act, 1962. en-us Mon, 16 May 1983 00:00:00 +0530 Fri, 29 Aug 2014 11:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166218 The Tribunal directed the Assistant Collector to investigate the pilferage claims of imported goods and verify with the Port Trust and Police Authorities. The appellants' duty refund claim for 11 pilfered bundles of mild steel angles was rejected due to lack of evidence and failure to produce necessary documentation. The Tribunal emphasized the responsibility of the Port Trust for custody of imported goods and highlighted the need for proper investigation to determine the truth behind the pilferage claims, shifting the burden of proof back to the Assistant Collector for a fair decision on the refund claim under Section 13 of the Customs Act, 1962. Case-Laws Customs Mon, 16 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166218