https://www.taxtmi.com/caselaws?id=50287 The appeals were allowed, and the appellant was granted the refund of customs duty on the importation of consignments. The Tribunal found that the evidence presented, including the carrier's certification of the amended freight bill and examination reports showing shortages, supported the refund claims. It was clarified that the losses in goods were not due to pilferage, entitling the appellant to refunds under relevant sections of the Act. The Tribunal emphasized the independence of refund claims from provisional assessments and remanded the matter for further determination by the Assistant Commissioner based on the evidence provided. en-us Fri, 04 Aug 2000 00:00:00 +0530 Fri, 20 Aug 2010 17:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50287 The appeals were allowed, and the appellant was granted the refund of customs duty on the importation of consignments. The Tribunal found that the evidence presented, including the carrier's certification of the amended freight bill and examination reports showing shortages, supported the refund claims. It was clarified that the losses in goods were not due to pilferage, entitling the appellant to refunds under relevant sections of the Act. The Tribunal emphasized the independence of refund claims from provisional assessments and remanded the matter for further determination by the Assistant Commissioner based on the evidence provided. Case-Laws Customs Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50287