https://www.taxtmi.com/caselaws?id=34399 The appeal for refund of Customs duties due to short receipt of crude palm oil was dismissed. The court found that the claim lacked certification by Customs authorities for the shortages noted during the out of charge process, making it ineligible for refund. The involvement of Central Excise authorities in certifying the shortages was deemed insufficient. The judgment underscores the necessity of proper certification by Customs authorities for refund claims concerning goods under Customs control, emphasizing procedural adherence in such matters. en-us Mon, 12 Jan 2009 00:00:00 +0530 Fri, 28 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34399 The appeal for refund of Customs duties due to short receipt of crude palm oil was dismissed. The court found that the claim lacked certification by Customs authorities for the shortages noted during the out of charge process, making it ineligible for refund. The involvement of Central Excise authorities in certifying the shortages was deemed insufficient. The judgment underscores the necessity of proper certification by Customs authorities for refund claims concerning goods under Customs control, emphasizing procedural adherence in such matters. Case-Laws Customs Mon, 12 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34399