https://www.taxtmi.com/caselaws?id=166830 The Tribunal interpreted the Customs Act to grant duty remission to the appellants for shortages in the imported consignment of synthetic camphor powder. It clarified that Section 23 applies to goods lost before clearance for home consumption, including warehoused goods, while Section 70 pertains to specific volatile items. Relief was determined based on minimum losses per carton, with varying rates granted for different Bill of Entry instances. The decision highlighted the distinct application of Sections 23 and 70 in granting duty remission for different scenarios. en-us Thu, 27 Oct 1983 00:00:00 +0530 Fri, 07 Nov 2014 12:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166830 The Tribunal interpreted the Customs Act to grant duty remission to the appellants for shortages in the imported consignment of synthetic camphor powder. It clarified that Section 23 applies to goods lost before clearance for home consumption, including warehoused goods, while Section 70 pertains to specific volatile items. Relief was determined based on minimum losses per carton, with varying rates granted for different Bill of Entry instances. The decision highlighted the distinct application of Sections 23 and 70 in granting duty remission for different scenarios. Case-Laws Customs Thu, 27 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166830