https://www.taxtmi.com/caselaws?id=50248 The Tribunal granted condonation of a two-day delay in filing the appeal due to its marginal nature. The appeals regarding duty paid on imported goods, later found to be less upon delivery, were dismissed. The rejection was based on the failure to raise the issue of short quantity with Customs Authorities before taking delivery, rendering the appellants ineligible for a refund under the Customs Act. Legal precedents supported the decision that no refund could be granted without evidence of loss or damage before Customs clearance. The dismissal of the revision application by the Government of India reinforced the rejection of the appeals. en-us Fri, 04 Feb 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50248 The Tribunal granted condonation of a two-day delay in filing the appeal due to its marginal nature. The appeals regarding duty paid on imported goods, later found to be less upon delivery, were dismissed. The rejection was based on the failure to raise the issue of short quantity with Customs Authorities before taking delivery, rendering the appellants ineligible for a refund under the Customs Act. Legal precedents supported the decision that no refund could be granted without evidence of loss or damage before Customs clearance. The dismissal of the revision application by the Government of India reinforced the rejection of the appeals. Case-Laws Customs Fri, 04 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50248