Appellant's Duty Remission Denied; Must Pay Duty on 138 CFC Cigarettes, Not 25 Recovered Cartons.

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....Denial of remission claim on goods lost (stolen) - Cigarettes - clandestine removal - The appellant is liable to pay duty only for the proportionate goods finally lost and is not liable to duty on the 25 CFC cartons of cigarettes recovered by the Police. The appellant is liable for duty only on the balance quantity of cigarettes being 138 CFC cigarettes. - AT....