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Customs - Highlights / Catch Notes

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Remission of Duty - Shortage of Goods - Section 23 of the ...


Duty Remission Approved for Genuine Goods Shortage u/s 23 of Customs Act 1962 Due to Natural Causes.

August 19, 2013

Case Laws     Customs     AT

Remission of Duty - Shortage of Goods - Section 23 of the Customs Act, 1962 - shortage was genuine and did not occur due to negligence, such losses occurred due to natural causes like the nature of the goods being susceptible to moisture, weigh-bridge difference and handling loss due to loading and unloading of the materials at both ends - remission allowed - AT

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