https://www.taxtmi.com/caselaws?id=167250 The appeal was dismissed as the appellants failed to comply with Section 13 of the Customs Act, which requires reporting shortages before clearance for home consumption. The Tribunal clarified the distinction between "lost" and "pilfered" goods, noting that duty liability continues for pilfered goods under Section 13. Without evidence of irretrievable loss, the appellants could not claim a refund under Section 23. The Tribunal emphasized the claimant's responsibility to prove entitlement to a refund, ultimately rejecting the appeal due to the failure to establish a valid refund claim in this case. en-us Sat, 20 Aug 1983 00:00:00 +0530 Thu, 09 Apr 2015 23:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167250 The appeal was dismissed as the appellants failed to comply with Section 13 of the Customs Act, which requires reporting shortages before clearance for home consumption. The Tribunal clarified the distinction between "lost" and "pilfered" goods, noting that duty liability continues for pilfered goods under Section 13. Without evidence of irretrievable loss, the appellants could not claim a refund under Section 23. The Tribunal emphasized the claimant's responsibility to prove entitlement to a refund, ultimately rejecting the appeal due to the failure to establish a valid refund claim in this case. Case-Laws Customs Sat, 20 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167250