https://www.taxtmi.com/caselaws?id=289954 The Tribunal allowed the appeal for the refund of import duty under Section 26A of the Customs Act, 1962. It held that the appellant, who had imported goods damaged during transportation, complied with the requirements for refund as per the contractual obligations outlined in the DDU contract with the overseas supplier. The Tribunal emphasized the independence of Sections 22 and 26A, overturning the Commissioner's decision and clarifying that Section 26A covers goods damaged during transportation, leading to the setting aside of the rejection and granting of the refund. en-us Wed, 19 Jun 2019 00:00:00 +0530 Sat, 06 Feb 2021 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289954 The Tribunal allowed the appeal for the refund of import duty under Section 26A of the Customs Act, 1962. It held that the appellant, who had imported goods damaged during transportation, complied with the requirements for refund as per the contractual obligations outlined in the DDU contract with the overseas supplier. The Tribunal emphasized the independence of Sections 22 and 26A, overturning the Commissioner's decision and clarifying that Section 26A covers goods damaged during transportation, leading to the setting aside of the rejection and granting of the refund. Case-Laws Customs Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289954