Exemption Claim Upheld: Importer Entitled to Benefits as Goods Lost in Transit; No Differential Duty Recoverable.

Claim of exemption on import - the “goods intended for use” in a notification is not to be construed as used. The appellant not having abused the imported goods upon clearance, but were lost in transit beyond control of the appellant, it cannot be denied the benefit of the notification. Accordingly, differential duty is not recoverable. - AT .....

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