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    <title>2023 (2) TMI 604 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, ruling that the appellant is liable to pay duty only for the proportionate goods finally lost, excluding the 25 CFC cartons recovered by the police. Penalties imposed on the appellant company and the Director were set aside. The Tribunal emphasized the appellant&#039;s diligent efforts to report and investigate the theft, supported by records and proactive engagement with authorities.</description>
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      <description>The Tribunal allowed the appeals, ruling that the appellant is liable to pay duty only for the proportionate goods finally lost, excluding the 25 CFC cartons recovered by the police. Penalties imposed on the appellant company and the Director were set aside. The Tribunal emphasized the appellant&#039;s diligent efforts to report and investigate the theft, supported by records and proactive engagement with authorities.</description>
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