https://www.taxtmi.com/caselaws?id=167323 The appeal was dismissed as the Tribunal upheld the rejection of a claim for shortages discovered after clearance by Customs, citing that the shortages were not reported before the clearance order. The judgment focused on interpreting Sections 13 and 23 of the Customs Act, 1962, emphasizing the clarificatory nature of the amendment to Section 23(1) by the Finance Act, 1983. It discussed conflicting decisions on the scope of Section 23(1) and affirmed the binding nature of Supreme Court decisions on Tribunals and Courts. The Tribunal reiterated its interpretation of Section 23(1) regarding shortages due to pilferage, ultimately dismissing the appeal. en-us Tue, 29 Jan 1985 00:00:00 +0530 Tue, 16 Dec 2014 11:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167323 The appeal was dismissed as the Tribunal upheld the rejection of a claim for shortages discovered after clearance by Customs, citing that the shortages were not reported before the clearance order. The judgment focused on interpreting Sections 13 and 23 of the Customs Act, 1962, emphasizing the clarificatory nature of the amendment to Section 23(1) by the Finance Act, 1983. It discussed conflicting decisions on the scope of Section 23(1) and affirmed the binding nature of Supreme Court decisions on Tribunals and Courts. The Tribunal reiterated its interpretation of Section 23(1) regarding shortages due to pilferage, ultimately dismissing the appeal. Case-Laws Customs Tue, 29 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167323