https://www.taxtmi.com/caselaws?id=406240 Imported goods lost in the custodian's possession before physical delivery to the importer could justify amendment of the Bill of Entry under documentary evidence already in existence. Section 13 of the Customs Act was treated as inapplicable on these facts because the loss occurred after assessment and clearance steps, but before delivery. The Bill of Entry could therefore be amended under Section 149, re-assessment was required, and the refund claim under Section 27 could proceed. Customs duty paid on the missing pallet could not be retained once loss in custody was established and the documentary basis for amendment was available. en-us Thu, 11 Feb 2021 00:00:00 +0530 Thu, 08 Apr 2021 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406240 Imported goods lost in the custodian's possession before physical delivery to the importer could justify amendment of the Bill of Entry under documentary evidence already in existence. Section 13 of the Customs Act was treated as inapplicable on these facts because the loss occurred after assessment and clearance steps, but before delivery. The Bill of Entry could therefore be amended under Section 149, re-assessment was required, and the refund claim under Section 27 could proceed. Customs duty paid on the missing pallet could not be retained once loss in custody was established and the documentary basis for amendment was available. Case-Laws Customs Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406240