https://www.taxtmi.com/caselaws?id=328683 The appeal was allowed by the Tribunal, directing the Adjudicating authority to either release the goods to the appellant or grant a refund if delivery was not feasible. The decision emphasized the necessity of proper customs procedures and highlighted the entitlement of importers to refunds when goods are not delivered despite duty payment. The case outcome focused on addressing the issues of refund claim rejection due to insufficient documentary evidence and the failure to deliver goods to the importer. en-us Mon, 21 Mar 2016 00:00:00 +0530 Wed, 21 Dec 2016 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328683 The appeal was allowed by the Tribunal, directing the Adjudicating authority to either release the goods to the appellant or grant a refund if delivery was not feasible. The decision emphasized the necessity of proper customs procedures and highlighted the entitlement of importers to refunds when goods are not delivered despite duty payment. The case outcome focused on addressing the issues of refund claim rejection due to insufficient documentary evidence and the failure to deliver goods to the importer. Case-Laws Customs Mon, 21 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328683