https://www.taxtmi.com/caselaws?id=1365 Duty demand on an alleged shortage of exported goods was found premature because the police investigation into the suspected theft or loss had not been completed. The export consignment had been stuffed under departmental supervision, but it remained unclear whether the shortage arose before export, during transit, or after arrival. As the final police report was still pending, the adjudication could not properly determine liability. The impugned order was set aside and the matter remanded to the original authority for fresh adjudication after receipt of the police report. en-us Fri, 25 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2008 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1365 Duty demand on an alleged shortage of exported goods was found premature because the police investigation into the suspected theft or loss had not been completed. The export consignment had been stuffed under departmental supervision, but it remained unclear whether the shortage arose before export, during transit, or after arrival. As the final police report was still pending, the adjudication could not properly determine liability. The impugned order was set aside and the matter remanded to the original authority for fresh adjudication after receipt of the police report. Case-Laws Customs Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1365