https://www.taxtmi.com/caselaws?id=167335 The Tribunal dismissed the Collector of Customs, Madras' appeal regarding the refund of duty paid on shortages discovered after goods were cleared from Customs control. The decision hinged on interpreting Section 13 of the Customs Act, emphasizing that goods are effectively cleared only after all necessary inspections and weighments are completed, even if the formal clearance date precedes the discovery of shortages. As such, the claim for refund was upheld, and the appeal was dismissed. en-us Fri, 30 Nov 1984 00:00:00 +0530 Tue, 16 Dec 2014 14:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167335 The Tribunal dismissed the Collector of Customs, Madras' appeal regarding the refund of duty paid on shortages discovered after goods were cleared from Customs control. The decision hinged on interpreting Section 13 of the Customs Act, emphasizing that goods are effectively cleared only after all necessary inspections and weighments are completed, even if the formal clearance date precedes the discovery of shortages. As such, the claim for refund was upheld, and the appeal was dismissed. Case-Laws Customs Fri, 30 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167335