1983 (1) TMI 256 - AT - Customs

Summary

The Appellate Tribunal CEGAT Bombay granted a refund of duty amounting to Rs. 23,316.32 to the appellants in a matter transferred under Section 131-B(2) of the Customs Act, 1962. The appellants claimed refund under Section 13 of the Customs Act due to pilferage and loss of motor vehicle components imported by flight No. AI-190-Ex BA of 6-3-1979. The Tribunal found the conditions for the grant of refund under Section 13 were satisfied, even without considering a letter from M/s. Air India, and set aside the previous order to refund the duty.