https://www.taxtmi.com/caselaws?id=341864 Short landing of bulk cargo was established through the statement of facts, the steamer agent's certificate and the subsequent weighment certificate, all of which recorded shortage in the quantity landed. Since the cargo was bulk cargo and the port notes did not require a custodian certificate, rejection of the refund claim solely for want of that certificate was unjustified. The evidence placed before customs supported the claim that the goods had not fully landed, and the refund of excess customs duty was therefore allowed with consequential relief. en-us Thu, 09 Feb 2017 00:00:00 +0530 Tue, 14 Nov 2017 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341864 Short landing of bulk cargo was established through the statement of facts, the steamer agent's certificate and the subsequent weighment certificate, all of which recorded shortage in the quantity landed. Since the cargo was bulk cargo and the port notes did not require a custodian certificate, rejection of the refund claim solely for want of that certificate was unjustified. The evidence placed before customs supported the claim that the goods had not fully landed, and the refund of excess customs duty was therefore allowed with consequential relief. Case-Laws Customs Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341864