https://www.taxtmi.com/caselaws?id=781761 HC held that the importer never received the consignment of 100 MT PVC resin covered by the relevant Bill of Entry, as confirmed by the short landing certificate and joint survey reports. Since the goods were lost before clearance and the importer was not responsible, customs duty collected in anticipation of clearance could not be retained and was treated as a refundable deposit under Sections 13, 23, 27, and 27A of the Customs Act, 1962. HC directed the customs authority to refund Rs. 35,37,358 with 9% interest from the date of payment, within four weeks. Petition allowed. en-us Wed, 19 Nov 2025 00:00:00 +0530 Sat, 20 Jun 2026 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781761 HC held that the importer never received the consignment of 100 MT PVC resin covered by the relevant Bill of Entry, as confirmed by the short landing certificate and joint survey reports. Since the goods were lost before clearance and the importer was not responsible, customs duty collected in anticipation of clearance could not be retained and was treated as a refundable deposit under Sections 13, 23, 27, and 27A of the Customs Act, 1962. HC directed the customs authority to refund Rs. 35,37,358 with 9% interest from the date of payment, within four weeks. Petition allowed. Case-Laws Customs Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781761