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Customs - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

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

Customs

August 19, 2013

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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