https://www.taxtmi.com/caselaws?id=51286 The Tribunal emphasized that orders permitting clearance under Section 47 of the Customs Act are subject to challenge only through the appeal route. It highlighted the importer's responsibility for goods post-clearance and ruled that accepting refund applications after clearance is impermissible. The Tribunal also clarified the conditions for remission of duty under Section 23 for goods lost before clearance, emphasizing the importance of assessment orders under Section 47. It concluded that refunds of duties assessed and paid under Section 47 can be granted without following the appeal route, dismissing the Revenue's appeal. en-us Fri, 26 Jul 2002 00:00:00 +0530 Thu, 23 Sep 2010 18:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51286 The Tribunal emphasized that orders permitting clearance under Section 47 of the Customs Act are subject to challenge only through the appeal route. It highlighted the importer's responsibility for goods post-clearance and ruled that accepting refund applications after clearance is impermissible. The Tribunal also clarified the conditions for remission of duty under Section 23 for goods lost before clearance, emphasizing the importance of assessment orders under Section 47. It concluded that refunds of duties assessed and paid under Section 47 can be granted without following the appeal route, dismissing the Revenue's appeal. Case-Laws Customs Fri, 26 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51286