https://www.taxtmi.com/caselaws?id=54655 The Tribunal ruled in favor of the appellants, allowing the appeals and providing consequential relief. It held that remission of duty under Section 23(1) of the Customs Act applies to goods lost or destroyed before clearance for home consumption, irrespective of the expired warehousing period. The decision emphasized the need to consider individual circumstances and avoid undue harshness in imposing duty on irreversibly damaged goods. en-us Fri, 30 Sep 2005 00:00:00 +0530 Thu, 21 Oct 2010 13:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54655 The Tribunal ruled in favor of the appellants, allowing the appeals and providing consequential relief. It held that remission of duty under Section 23(1) of the Customs Act applies to goods lost or destroyed before clearance for home consumption, irrespective of the expired warehousing period. The decision emphasized the need to consider individual circumstances and avoid undue harshness in imposing duty on irreversibly damaged goods. Case-Laws Customs Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54655