Importer refunded customs duty with interest as goods lost before clearance, attracting Section 23 of Customs Act

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....HC allowed the writ petition, holding that the importer (P) never received the consignment under the relevant Bill of Entry and was not responsible for its loss. Relying on the Short Landing Certificate and joint survey reports, HC held that the goods were lost/unavailable prior to clearance for home consumption and that the case squarely attracted Section 23 of the Customs Act, 1962. Customs duty collected in anticipation of clearance, without delivery of goods or grant of clearance by the proper officer, could not be retained and assumed the character of a refundable deposit. HC directed R1, the Assistant Commissioner of Customs (Refund), to refund Rs. 35,37,358/- with 9% interest from the date of payment within four weeks. Petition allowed.....