https://www.taxtmi.com/caselaws?id=167066 The Tribunal allowed both appeals by M/s. Philips India Ltd., directing a refund of customs duty paid on missing consignments of Stamping Paste and Polyacetal Moulding Powder. The loss occurred while the goods were in the custody of the Port Trust Authority, entitling the appellants to claim a refund despite lack of supporting documents initially. The Tribunal interpreted Section 23(1) broadly, allowing for a refund when goods are lost in custody before delivery, irrespective of theft or pilferage proof. The appellants were granted relief within four months of the order. en-us Fri, 15 Jun 1984 00:00:00 +0530 Fri, 05 Dec 2014 10:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167066 The Tribunal allowed both appeals by M/s. Philips India Ltd., directing a refund of customs duty paid on missing consignments of Stamping Paste and Polyacetal Moulding Powder. The loss occurred while the goods were in the custody of the Port Trust Authority, entitling the appellants to claim a refund despite lack of supporting documents initially. The Tribunal interpreted Section 23(1) broadly, allowing for a refund when goods are lost in custody before delivery, irrespective of theft or pilferage proof. The appellants were granted relief within four months of the order. Case-Laws Customs Fri, 15 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167066